MASTER 

NEGATIVE 
NO.  95-82402- 1 7 


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Author: 

American 
Warehousemen's  Assoc 

Title: 

Standardization  of  basis 
for  rates 

Place: 

Pittsburgh 

Date: 


[1921] 


MASTER   NEGATIVE   # 


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1921.     l*ublication  and  distribution  authorized 
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CENTRAL     BUREAU    COMMITTEE 

COLD     STORAGE    DIVISION 

AMERICAN  WAREHOUSEMEN'S  ASSOCIATION 

19     2     1 


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SCHOOL  OF  BUSINT 

STANDARDIZATION 

OF 

BASIS   FOR  RATES 

Reported  by  the 

CENTRAL  BUREAU  COMMITTEE 

COLD  STORAGE  DIVISION 

AMERICAN  WAREHOUSEMEN'S  ASSOCIATION 

1921 


Publication  and  Distribution 

Authorized  by 

GENERAL  COMMITTEE  OF  CENTRAL  BUREAU 


Copyright  1921 

By 

American  Warehousemen's  Association 

Office  of  the  General  Secretary 

Pittsburg,  Pa. 


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CONTENTS 

The  Committee ^ 

Acknowledgments • 

Harpham,  Barnes,  Stevenson  &  Coe,  Inc.,  Commimication  from 7 

W.  B.  Mason,  Chairman  of  the  Committee,  Letter  of  Submittal 9 

Glossary  **' 

Standard  Warehouse  Terms  and  Conditions 11,  12 

Initial  Cost  of  Standard  Cold  Storage  Warehouse  with  Estimated  Fixed 

Charges  and  Revenue 13-34 

Refrigeration 35-45 

Summary  Storage  Analysis  of  Standard  Warehouse  ^ 

Classification 47-60 

Handling  and  Uniform  Cost  Accounting 61-73 

Index 74'  '^ 


\  - 


m^mmm 


1 


Standardization  of  Basis  for  Rates 


9  • 


THE  COMMITTEE 

W.  B.  Mason,  Chairman Providence,  R.  I. 

Merchants  Cold  Storage  &  Warehouse  Co. 

M.   C.   CuMMiNGS Chicago,   in. 

Formerly,  Chicago  Cold  Storage  &  Warehouse  Co. 

G.  H.  KiTTREDGE Columbus,  Ohk) 

National  Ice  &  Storage  Company 

H.  C.  Lewis New  York  City 

Merchants  Refrigerating  Company 

O.  C.  Mackay ^^^^""^  ^^ 

Boston  Terminal  Refrigerating  Company 

A.  V.  Mason Pittsburgh.  Pa. 

Pittsburgh  Terminal  Warehouse  &  Transfer  Co. 

NiMMO  Old Norfolk,  Va. 

Anheuser-Busch  Brewing  Association 

J.  R.  Shoemaker Ehnira.  N.  Y. 

Hygeia  Refrigerating  Company 

G.  H.  Stoddard Boston.  Mass. 

Quincy  Market  Cold  Storage  &  Warehouse  Co. 

R.  H.  Switzler St.  Louis.  Ma 

St.  Louis  Refrigerating  &  Cold  Storage  Co. 


41      ^ 


[6] 


American  Warehousemen's  Association— Cold  Storage  Division 


Standardization  of  Basis  for  Rates 


m 


ACKNOWLEDGMENTS 

In  forming  conclusion  as  to  what  might  be  considered  representative  of  the  average  cost  of 
construction  and  operation  of  a  cold  storage  warehouse  approximating  1,000,000  cu.  ft.  of 
available  space,  much  information  has  been  gathered  in  various  parts  of  the  country  and  it  is 
fitting  at  this  time  to  express  sincere  appreciation  and  thanks  for  hearty  co-operation  and 
valuable  assistance  rendered. 

W.  W.  Ahlschlager Chicago,  111. 

Architect 

J.  H.  Bracken,  Secretary Chicago.  111. 

Union  Insulating  Co. 

R.  H.  A.  Carter,  District  Manager Boston,  Mass. 

Otis  Elevator  Co. 

W.  S.  Chase,  Superintendent  Street  Service Boston,  Mass. 

Quincy  Market  Cold  Storage  and  Warehouse  Co. 

F.  L.  Fairbanks,  Chief  Engineer Boston,  Mass. 

Quincy  Market  Cold  Storage  and  Warehouse  Co. 

H.H.  Fox,  Vice  President NewYork,N.  Y. 

Turner  Construction  Company 

I.  C.  Franklin,  Specialist  in  Storage Washington,  D.  C. 

Department  of  Agriculture 

H.  C.  Gardner,  Industrial  Engineer Chicago,  111. 

Gardner  &  Lindberg 

H.  M.  Haley,  Engineer Boston,  Mass. 

Edwin  C.  Lewis  Co. 

A.  J.  Hecker,  Mechanical  Superintendent St.  Louis,  Mo. 

St.  Louis  Refrigerating  and  Cold  Storage  Co. 

G.  A.  HoRNE,  Executive  Engineer New  York,  N.  Y. 

Merchants  Refrigerating  Co. 

R.  A.  Jenckes,  Department  Manager Providence,  R.  I. 

General  Fire  Extinguisher  Company 

C.  E.  Neff Chicago,  111. 

St.  Charles  Air  Line  Railroad 

And  to  the 

Central  Bureau  Committee 

General  Merchandise  Division 

American  Warehousemen's  Association 


Harpham.  Barnes.  Stevenson  &  Coe,  inc. 


CMAHkCS     L.    MAHPMAM 

Je«k.   M.   BAnNca 

MAKHV     C.     aTCVKNaON 

Oconac   A.    Bmitm 
HANltv    L.    Cos 


Business   Economists 

AND 

Production    Engineers 
79    milk   street,   boston 


May  27.  1921. 


Mr  W.  B.  Mason,  Chairman, 

Central  Bureau  Committee 

Cold  Storage  Division 

American  Warehousemen's  Association 

Providence,  Rhode  Island. 

Dear  Sir;  .        ,  _^  j    v        ..u  ^t 

In  accordance  with  your  request  we  have  examined  the  sections  of  your  report  deahng  with  umfonn 
cost  accounting  and  have  verified  the  figures  and  calculations  in  connection  with  the  appUcation  of  this  sys- 
tem to  the  "Standard  Warehouse."  .        *.    u^ 

After  careful  study  of  the  subject,  we  have  no  hesitation  in  saying  that  your  committee  has  attacked 
the  problem  in  a  scientific  way,  utilized  up  to  date  accounting  methods,  and  arrived  at  a  logical  con- 
clusion. ,  ,  - ,    ^ 

In  the  light  of  our  experience  in  the  general  storage  division  we  know  that  every  cold  storage  w^ 
houseman  who  adopts  the  methods  outlined  in  your  report  wUl  be  repaid  many  times  over  for  his  eiq^ndi- 
ture  by  the  increased  operating  efficiency  which  he  will  ultimately  obtain. 

Any  business  concern  which  bases  its  selling  prices  upon  adequate /oc/s  instead  of  guess  work  has  a 
right  to  the  full  confidence  of  its  customers  as  well  as  the  general  public.  No  warehouseman  with  this 
uniform  system  installed  in  his  plant  need  fear  state  or  national  control  of  the  industry,  because  he  has  a 
rec/ basis  for  justifying  every  charge.  «        . 

We  cannot  refrain  from  congratulating  you  upon  the  results  which  your  tureless  efforts  have  accom- 
plished. You  have  made  a  big  stride  in  the  right  direction,  and  a  very  few  years  of  consistent  appUcatKm 
along  these  lines  will  put  the  Cold  Storage  business  in  Class  "A,"  as  regards  effiaent  and  mteUigent 
management 

Very  truly  yours, 

Harpham,  Barnes,  Stevenson  &  Coe,  Inc. 
By  J.  M.  Barnes. 
JMB/A 


Standardization  of  Basis  for  Rates 


CT 


To  the  Ck)ld  Storage  Division, 

American  Warehousemen's  Association 

Gentlemen: 

The  need  of  some  method  by  which  warehousemen  may  compute  equitable  rates  for  the  various 
services  they  are  called  upon  to  render  is  conceded,  hence  the  existence  of  your  Committee;  and  it  is  that 
factor  of  necessity,  coupled  with  the  honor  of  appointment  to  serve  the  industry  at  this  time,  that  has 
caused  them  to  labor  diUgently  for  eighteen  months  in  search  of  knowledge  upon  which  to  base  defensible 
conclusions. 

It  was  in  the  early  '80s  that  the  first  refrigerating  plants  were  installed  in  commercial  cdd  storagies  in 
this  country. 

We  have  now,  in  pubUc  cold  storage  warehouses,  about  two  hundred  skty  milUon  cubic  feet  of  space. 
representing  an  investment  at  cost  figure  of  approximately  ninety-one  miUion  dollars,  or,  approximately, 
one  hundred  and  sixty  million  dollars  in  replacement  value  (June,  1921),  all  of  which  has  developed  within 
the  last  forty  years. 

During  this  period  of  rapid  growth  the  attention  of  warehousemen  has  been  very  largely  absorbed  in 
acqmring  knowledge  for  the  better  preservation  of  commodities  stored,  the  charge  for  service  rendered 
being  permitted  to  operate  more  or  less  at  random,  with  the  inevitable  result  of  injustice  in  many  cases. 

The  preservation  of  food  by  refrigeration  is  fundamental  to  the  operation  of  the  wheels  of  industry 
and  our  future  welfare  now  demands  that  we  give  serious  thought  to  efficiency  in  our  accounting  methods. 

No  attempt  should  be  made  at  imiformity  of  rates  as  between  different  warehousemen. 

In  the  system  outlined  the  initial  investment  and  expense  items  have  been  carefully  prepared  in 
order  that  tliey  might  be  representative  of  the  average  cost  of  construction  and  operation  (during  the 
year  1920)  of  a  warehouse  having  approximately  one  million  cubic  feet  of  refrigerated  space.  The  figures 
are  illustrative  only  and  every  warehouseman  who  elects  to  utilize  the  system  must  apply  his  own  cost 
figures  and  thus  determine  for  himself  his  desired  earning  per  square  foot  and  set  his  table  accordingly. 

In  submitting  the  report  it  devolves  upon  me  to  state  that  the  responsibiUty  of  the  task  undertake 
has  been  keenly  felt  by  the  members  of  your  Committee.  Assumptions  made  necessary  by  reason  of  lack 
of  definite  and  positive  knowledge  have  been  based  on  a  consensus  of  opinion  among  its  members  and  the 
conclusions  reached  are  the  results  of  their  years  of  practical  service  with  the  industry  in  various  parts  of 
the  coimtry. 

The  situation  in  which  we  find  ourselves  today,  deserves  the  attention  of  every  cold  storage  ware- 
houseman and  if  this  report  serves  as  a  step  toward  that  final  analysis  containing  more  definite  and  accu- 
rate knowledge  of  costs,  then  your  Committee  will  feel  well  repaid  for  much  valuable  time  and  financial 
support  given  to  its  making. 

Respectfully  submitted, 

WILLIAM  B.  MASON. 

CkatTmam. 


Ml 


HO] 


American  Warehousemen's  Association— Cold  Storage  Division 


GLOSSARY 

Standard  Pile  is  a  pile  containing  the  greatest  quantity  of  a  commodity  that  can  be  practically 
stored  m  bulk  not  exceedmg  7^  feet  high  or  250  pounds  per  square  foot  of  floor  space  occupi^.  ^'^^'''^^ 

feet  of^fl^o^f  *  ^^'  ^'^  ^^  ^^  quantity  of  a  commodity  contained  in  a  standard  pile  covering  60  square 

w.i.JJ*'^*''  K-  Standard  Pile  is  the  tiieoretical  height  of  the  standard  pUe  as  computed  from  the  gross 
weight  per  cubic  foot  of  the  commodity  in  pile.  When  it  is  not  practical  to  pile  as  high  as  tiiethe^re^^ 
pomt  mdicates,  then  Uie  practical  height  is  substituted.  meoreticai 

Floor  Load  is  the  weight  of  a  pile  of  goods  per  square  foot  of  floor  space  occupied. 

Index  is  the  number  of  square  feet  of  floor  space  occupied  by  a  package  in  pUe  when  stored  to  the 
maximum  practical  pile  height  (not  exceeding  7K  feet),  weight  not  considered. 

Density  is  the  weight  per  cubic  foot  of  a  commodity. 

Assortment-A  lot  of  goods  is  said  to  be  in  assortment  when  it  consists  of  more  than  one  mark 
brand  or  size,  to  be  stored  and  accounted  for  separately.  ' 

colu^s  dtduaS  ^^""^  ""^^"^  ^""^"^  occupiable  space.     (Refrigerated  space  wiUi  main  aisles  and 

Gross  Space  is  based  on  outside  measurement  of  building  and  includes  space  occupied  by  walls. 

Honeycomb  is  the  state  or  condition  of  a  pile  of  goods  when  partial  delivery  has  reduced  the  number 
of  packages  m  pile  without  proportionately  reducing  floor  space  occupied. 

B^e  Class  is  computed  on  not  less  than  a  lot  unit  of  one  mark,  brand  or  size  to  be  stored  and 

Holding  Refrigeration  means  tiie  refrigeration  necessary  to  maintain  room  temperature. 
Initial  Refrigeration  means  the  refrigeration  necessary  for  cooling  to  room  temperature. 
A  Ton  of  Refrigeration  is  equivalent  to  the  removal  of  288,000  B.  T.  U.  in  24  hours. 

for  whi^rch^gh^s^ade  ^^^  "^^^^  """^^  ""^  ^^^'^''  ^"^  ''^^''^^'^  "^^^^  ^""^"^^^  ^''^^^^  ""  ^"^  operation 

c*,.io^;  ^'  y-~^*>"^"'"'n  Computing  Weight  means  the  minimum  weight  at  which  a  definite  size  and 
^^4  .f  ""^^^^  ''  computed  to  establish  its  classification  and  quantity  rating.    If  the  actual   weight 
exceeds  the  minimum  given  the  actual  weight  should  govern  ^ 


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Standardization  of  Basis  for  Rates 


im 


Standard  Warehouse  Terms  and  Conditions 

1.  All  Goods  for  Storage  shall  be  deUvered  at  the  warehouse  properly  marked  and  packed  for 
handling  or  shipment,  and  the  storer  should  furnish  at  or  prior  to  such  delivery  written  instructions  and 
a  manifest  showing  marks,  brands  or  sizes  to  be  kept  and  accoimted  for  separately. 

Unless  otherwise  instructed  in  writing  goods  will  be  stored  in  Bulk  or  in  Lots  in  Freezer  or  Cooler 
at  the  discretion  of  the  warehouse,  and  will  be  billed  accordingly. 

The  word  "Lot"  as  used  herein,  means  a  particular  lot  of  goods  to  which  a  separate  lot  number  is 
given  when  received  at  the  warehouse.  Delivery  of  the  whole  or  any  part  of  such  lots  shall  be  made  without 
subsequent  sorting,  except  by  special  arrangement  whereby  an  extra  charge  will  be  made  as  provided 
in  Section  12. 

Written  Orders  signed  in  full  and  in  writing  will  be  required  for  the  delivery  of  all  goods,  and 
reasonable  precaution  shall  be  taken  that  the  warehouse  may  know  definitely  the  goods  desired  and  make 
proper  delivery.    Goods  must  be  ordered  out  by  lot  numbers,  if  lot  numbers  have  been  assigned. 

2.  Unless  otherwise  specified,  Storage  Rates  cover  warehouse  space  required  for  one  month  or 
fraction  thereof,  dating  from  receipt  of  the  first  package,  and  are  charged  in  advance  from  that  date  up 
to  but  not  including  the  same  date  in  the  following  month.  When  the  final  expiring  day  falls  on  Sunday 
or  a  Holiday  or  the  day  preceding  a  Sunday  or  a  Holiday,  the  next  business  day  will  be  deemed  the  eiq>ir- 
ing  day. 

When  goods  in  storage  are  Transferred  on  the  books  of  the  warehouse  from  one  party  to  another, 
the  storage  expiration  date  will  remain  the  same  as  if  no  transfer  had  been  made,  but  if  such  transfer 
involves  rehandling  of  the  goods  a  charge  will  be  made  as  provided  in  Section  12. 

When  Goods  in  storage  are  Ordered  Out  by  car  or  team  a  reasonable  time  shall  be  given  the  ware- 
house to  execute  the  order,  and  inability  to  effect  delivery  before  expiring  storage  dates  (including  delay 
in  securing  cars)  shall  not  prevent  assessing  the  storage  charge  for  another  month. 

When  rates  are  quoted  by  weight  they  will  be  computed  in  Gross  Weight,  and  two  thousand  (2,000) 
pounds  shall  constitute  a  ton. 

Storage  rates  do  not  include  Insurance. 

Storage  Bills  will  be  rendered  monthly,  and  are  then  payable.  In  every  case  storage  charges  are 
due  and  payable  before  delivery  of  the  goods.    All  special  charges  are  due  when  billed. 

3.  Handling  Rates  include  the  ordinary  labor  and  duties  incidental  to  receiving  and  delivering 
merchandise  at  warehouse  door,  but  do  not  include  loading  or  unloading  cars  or  teams.  Handling  charges 
will  be  billed  with  the  storage  charge  for  the  first  month. 

Gar  Unloading  includes  the  use  of  tracks,  platforms,  etc.,  and  the  labor  of  unloading  to  warehouse 

door.    The  charge  will  be cents  per  one  hundred  (100)  poimds.    Minimum  charge  $ 

per  car. 

Cars  containing  Excessive  Damage  will  be  subject  to  a  charge  for  extra  labor,  as  provided  in  Sectkn 

12. 

Demurrage  will  not  be  absorbed  by  the  warehouse,  but  all  possible  diligence  will  be  used  to  unload 

cars  promptly. 


4.    A  charge  will  be  made  for  goods  received  and  delivered  but  Not  Placed  in  Storage. 
charge  is  in  addition  to  the  car  unloading  charge. 


This 


Every  service  rendered  should  be  remunerative  to  the  warehouse.    To  give  anything  for  nothing 

necessitates  an  overcharge  scxnewhere  else. 


112] 


American  Warehousemen's  Association— Cold  Storage  Division 


5.  Drayage  means  ordinary  cartage  of  goods  and  delivery  at  platform  or  sidewalk.  When  delivery 
IS  required  m  basement  or  upon  upper  floors  or  other  inconvenient  places,  an  extra  charge  will  be  made. 

6.  Shipping  means  billing,  marking,  or  tagging,  and  obtaining  Bills  of  Lading.    The  charge  will  be 
cents  for  each  shipment  with  an  additional  charge  of for  each  package  over  ten 

(10)  marked  or  tagged  in  any  one  shipment. 

Loading  Out  Cars  includes  the  use  of  tracks,  platforms,  etc.,  and  the  labor  of  loading  cars  from 

warehouse  door.    The  charge  will  be cents  per  hundred  pounds.    Minimum  charge  $ 

per  car.    If  a  checker  is  not  furnished  by  the  owner  or  railroad  the  warehouse  shall  not  be  held  responsible 
for  load  and  count. 

A  reasonable  charge  will  be  made  for  dunnage  and  fastenings. 

7.  Unless  otherwise  provided,  all  commodities  are  stored  on  month  to  month  Contracts,  and  the 
warehouse  has  the  right  to  require  removal  of  any  goods  within  thirty  (30)  days  from  next  storage  date. 
Only  such  notice  as  is  reasonable  or  possible  under  the  circumstances  is  required  on  perishable  or  hazardous 
goods. 

8.  Warehousemen's  Responsibility  for  storage  and  handling  is  limited  to  reasonable  care  and 
diligence  required  of  them  by  law. 

9.  The  Minimum  storage  and  handling  Charge  per  lot  will  be cents  the  first  month, 

and  the  mmimum  storage  on  a  lot  or  remaining  part  of  a  lot  will  be cents  per  month. 

10.  Customer's  Own  Workmen  will  not  be  allowed  to  work  on  or  have  access  to  goods  in  storage 
unless  accompanied  by  a  regular  warehouse  employee  whose  time  will  be  charged  as  provided  in  Section  12. 
The  warehouse  employee  will,  if  requested,  assist  in  the  work  to  be  done. 

Wherever  Special  Warehouse  Space,  service  or  material  of  any  sort  is  supplied  by  the  warehouse, 
a  reasonable  charge  will  be  made  therefor. 

11.  Freight  and  other  Cash  items  Advanced  for  the  benefit  of  a  customer  are  payable  on  demand, 
subject  to  interest  charge. 

12.  The  following  charges  will  be  assessed  for  Extra  Labor  furnished  by  the  warehouse: 

Common  labor cents  per  horn- 
Clerical  labor cents  per  hour 

Minimimi  charge cents 

Skilled  labor  will  be  charged  according  to  the  service  rendered. 

13.  Stock  Statements  furnished  by  the  customer  will  be  checked  with  the  books  of  the  warehouse 
without  charge.    If  compiled  by  the  warehouse  a  charge  will  be  made  as  provided  in  Section  12. 

14.  When  goods  are  handled  in  store  for  Weighing,  Sampling,  Inspection,  or  other  convenience 
of  the  customer,  a  charge  will  be  made. 

15.  The  warehouse  undertakes  to  store  and  deliver  goods  only  in  the  Original  Packages  in  which 
they  are  received. 

16.  A  charge  may  be  made  for  making  Invoices  or  Collections  for  customers. 

17.  Revenue  Stamps  required  in  the  conduct  of  a  customer's  account  will  be  charged. 

18.  The  warehouse  will  not  be  responsible  for  loss  or  damage  occasioned  by  any  misunderstanding 
of  Instructions  received  By  Telephone. 


Every  service  rendered  should  be  remunerative  to  the  warehouse.    To  give  anything  for  nothing 

necessitates  an  overcharge  somewhere  else. 


INITIAL  COST 


OF 


STANDARD  COLD  STORAGE  WAREHOUSE 


WITH  ESTIMATED 


^   i'   » 


FIXED  CHARGES  AND  REVENUE 

Warehouse  Estimates  Partially  Reported  by  the 

Sub-Committee  of  the 

CENTRAL  BUREAU  COMMITTEE— COLD  STORAGE  DIVISION 

M.  C.  Cummings 
A.  V.  Mason 

Completed  by  the  General  Committee 


REFRIGERATION 

Reported  by  the  Sub-Committee  of  the 
CENTRAL  BUREAU  COMMITTEE— COLD  STORAGE  DIVISION 

G.  H.  Stoddard 
R.  H.  Switzler 


Standardization  of  Basis  for  Rates 


w\ 


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Standardization  of  Basis  for  Rates 


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Standardization  of  Basis  for  Rates 


(251 


WAREHOUSE  SPECIFICATION 


WAREHOUSE 

Construction 
Floors 

Dimensions 

Spans 

Floor  Load  Live 

Clearance 

Dividing  Walls 

Corridors 

Elevators 

Freezers 
Coolers 
First  Floor 

Platforms 

Tracks 
Sprinklers 
Insulation 
Power  House 
Piping 


Reinforced  Concrete. 

Eight  Stories  (no  basement). 

Alternative  Seven  Stories  (with  basement). 

Outside  200'  X  110'  X  90'11"  =  2.000,167  cu.  ft. 

176,000  sq.  ft. 

Longitudinal,  16'5".    Cross,  17'10". 

250  pounds  per  sq.  ft 

First  Floor,  13'6".    All  other  floors,  lO'O". 

12"  Brick  or  8"  Concrete  with  one  OMnmimicating  door,  on  each  floor.     (In 
of  5"  Tile  dividing  walls  shown  on  plan). 

2nd  to  8th  Floors  inclusive  198'  x  8'9"  on  two  sides,  occupied  by  elevators,  stairway 
and  inspection  room. 

Six,  double  gates,  electric  control,  100  ft.  per  minute  speed,  9  x  13  cage,  2}4  ton 
capacity.    (Fire  doors  at  elevators  in  lieu  of  vestibules  shown  on  plan). 

7th  and  8th  Floors. 

6th,  5th,  4th,  3d,  2d  and  one  section  on  1st  depressed. 

X  Cooler. 

yi  Office,  Candling  and  Supply  Rooms. 

2/4  Shipping  and  Receiving  Rooms. 

Concrete  Serving  Wagons  255'  x  10'  suspended  concrete  awning  200'  x  lO'. 
Concrete  Serving  Track  No.  1.    255'  x  10'  suspended  concrete  awning  200'  x  10'. 
Concrete  Serving  Tracks  No.  1  and  2.   255'  x  8'  upright  concrete  awning  255'  x  8'. 

Two  each  255'  long — total  capacity  12  cars. 

Dry  Pipe. 

Compressed  Cork. 

Not  Included. 

Complete  (exclusive  of  power  house). 


Every  service  rendered  should  be  remunerative  to  the  warehouse.    To  give  anything  for  nothing 

necessitates  an  overcharge  somewhere  else. 


■■ 


[26] 


Capacity: 


American  Warehousemen's  Association— Cold  Storage  Division 


Standardization  of  Basis  for  Rates 


1271 


Including  Columns 


Sq.  Ft. 


20  Coolers  48'11"  x  89'  x  lO'O" 87  071 

1  Cooler    48'11"  x  89'  x  13'6" .* ' '  4*354 

21  Coolers gj  ^95 

8  Freezers  48'10"  x  88'8"  x  lO'O"  '. .  34,'634 


Cu.Ft. 
870,717 
58,773 


Excluding  Columns 
Sq.  Ft.  Cu.  Ft 

85.728  857,277 

4.294  59,970 


29  Rooms  refrigerated 126,059 


929,490 
346,340 

1,275,830 


90,022 
34,158 

124,180 


Office 

Vault 

Toilets 

Lockers 

Rest  Room 

Inspection  Room 


3,360 


45,400 


Candling  Rooms    ( 
Supply  Room         i 

Receiving  and  Delivering  Room 


Stairs 
Vestibules 
Elevators 
Inspection 

Insulation 

Floors 

WaUs 


1,150 
11,500 

25.060 


15,530 
155,300 

250,600 


I 


(Lateral) 


8,871 


Total 


176,000 


257,507 


2,000,167 


28  Aisles  in  Refrigerated  Rooms  5'  x  89'  x  lO'O" 
1  Aisle  "  "      R' v«Q/^  iQ/«// 


5'  x  89'  X  i3'6" '.;■.".■.'. ; ; ; ; ; ; ; ;  *.■.;;;;;  I 

Net  Available  Storage  Space 


SQUARE  FOOT  ANALYSIS  (Excluding  Columns) 

«-  ^     ,  Refrig.  Space  Aisles 

^l^^^ 90,022  9,345 

^P'^rs 34158  glgg^j 

'^^^^ 124,180  12,905 


124,180 

12,905 
111,275 


Net  available 
80,677 
30,598 

111.275 


Every  service  rendered  should  be  remunerative  to  the  warehouse.    To  give  anything  for  nothing 

necessitates  an  overcharge  somewhere  ^i^ 


917,247 
341,580 

1,258.827 


1,258,827 

130,608 
1,128,219 


50%  of 
Net  available 

40,338.5 
15,299 

55,637.5 


March  30. 1920. 


Mr.  M.  C.  Cummings,  Chairman, 

Investment  and  Fixed  Charge  Sub-Committee, 

Of  the  Central  Bureau  of  the  Cold  Storage  Sub-Division, 

American  Warehousemen's  Association. 


Dear  Sir: 

We  have  carefully  considered  the  insulation  for  the  standard  cold  storage  warehouse  building  whidi 
you  are  preparing. 

INSULATING  MATERIAL 

There  is  no  question  in  our  minds  about  the  insulating  material— it  should  be  Nonpareil  Pure  Cock- 
board,  or  equal.  This  is  the  only  insulating  material  which  has  all  the  high  insulating  qualities  necessary 
and  which  has  stood  the  test  of  years. 

THICKNESS  OF  INSULATION 

Coolers. 

End  Walls:  5  inches  of  corkboard  m  two  layers,  one  2  inch  and  one  3  inch  thickness. 

Curtain  Walls:  (dividing  the  cooler  space  from  the  elevator  landings  and  vestibules)  4  inches  of 
corkboard  in  two  layers  of  2  inch  thickness. 

Vestibule  Walls:  to  be  insulated  with  one  layer  of  3  inch  corkboard. 

Floors:  second  story  floor  separating  the  coolers  from  the  shipping  floor,  4  inches  of  corkbcrard  in 
two  layers  of  2  inch  thickness. 

Columns:  in  coolers  on  the  second  story  shall  be  insulated  with  one  layer  of  3  inch  corkboard. 

Freezers. 

End  Walls:  7  inches  of  corkboard  in  three  layers,  one  layer  of  3  inch  and  two  layers  of  2  inch  thick- 
ness. 

Curtain  Walls:  Curtain  walls  shall  be  insulated  with  6  inches  of  corkboard  in  two  layers  of  3  inch 
thickness. 

Vestibule  Walls:  Walls  of  the  vestibule  on  the  freezer  floors  (7th  and  8th  story)  shall  be  insulated 
with  4  inches  of  corkboard  in  two  layers  of  2  inch  thickness. 

Floor:  The  floor  of  the  7th  floor  to  be  insulated  with  6  inches  of  corkboard  in  two  layers  of  3  inch 
thickness. 

Columns:  in  freezers  shall  be  insulated  with  4  inches  of  corkboard  in  two  layers  of  2  inch  thickness. 

Roof:  The  roof  to  be  insulated  with  8  inches  of  corkboard  in  three  layers,  two  3  inch  and  one  2  inch 
thickness. 


Every  service  rendered  should  be  remunerative  to  the  warehouse.    To  give  anything  fw  nothing 

necessitates  an  overcharge  somewhere  else. 


I  ■    I  ^m^  m ^ ' 


[28] 


I 


Walls: 


American  Warehousemen's  Association-Cold  Storage  Division 
METHOD  OF  APPLICATION 


Mor|tnS?^S,I^T„t^^„f^^S  atnT'^.'"  ^^  ^"  "^  "^  ""^^^  ^e-t 
Uien  be  erected  against  the  first  in  a  >^''  ^PoS^,^  "^^l,  ^  ^"'^  ""^  <>'  corkboard  shall 
first  w,th  hardwood  skewers.  All  joints  inthe  J^C^^T,  ,1^^.^'^  additionally  secured  to  the 
the  first  course  and  aU  joints  shal  be  madeUslh^  T^T  ^i^  ^"^^^  "^^  "^^^^^  to  aU  joints  in 
then  be  applied  as  an  interior  surfa^.  ^        ^'^  ^^'^'"'^  ^°^^  Cement  Plaster  fimsh  sh^ 

FlooRS  AND  Roof: 

^^  S;SSK:^r^,^^  -f^>  be  ..^down  in  hot  asphalt  and  mopped  with  hot 
be  flooded  w,th  hot  asphalt,  approximately  vZf^LTth^^  p  "PPer  surface  of  the  insulation  shall 
be  laid  directly  on  the  asphalt  flooded  ins  Nation  Any  ^^n.  «.  J  ""^  "?*?  ^  *"  "^^"^  ^<^  *all 
insulation.  ""'"°"-    ^ny  roofing  surface  may  be  laid  directly  on  top  of  the 

Columns: 

COST  OF  INSULATION 

^bor-Bncklayers,  Plasterers  and  Carpente:SS>  Sa^  af  S,  P?""^  I  "^1 '°°''  ^°<^  ^''^  ^'^"e*^ 
On  this  basis  the  cost  is  One  HundredThirtv  Mini  ^^ted  at  $1.25  per  hour,  the  present  wage  scale 

19  cents  per  board  foot  complete.  ^  ^"^  ^'^'^'^  '^"^  ($139,000.00).  or  approximS 

^h^figures  also  include  the  furmshing  and  erecting  of  174  standard  insulated  cold  storage  and 
Cold  Storage  and  Freezer  Doors; 

cool^^^rsTr'^SeSt^rhi^SrSblr^^^^^^  -"^"'^  '-ated 

for  aU  opemngs  shown  in  freezers  and  vestibij^  tteeof  '^''^**  ^"'^^  '"*«^  doors 

ADDENDA 

with^:  '^"  £%trenl'^^^^^^^^  ^ase^ent.    If  the  buildin.  is  desi^^ 

Thousand  Dollars  ($15,000.00)  additbrS  ^  ^  ^''"'"'^^'  ^^  ^"^^^^^0"  will  cost  Fif^n 

Very  truly  yours, 

UNION  INSULATING  COMPANY, 

(Signed)  J.  H.  Bracken, 

Secretary. 


Every  service  rendered  should  be  remuneraUve  to  the  warehou<«.     t.    •  T 

necessitates  an  overcC  ^^^J^^^'eJ'  "^^  "'^'"*  ^"  "^'^"« 


f 


■ 


T 


o 


Standardization  of  Basis  for  Rates 


129] 


W.  B.  Mason,  Chairman, 

Central  Bureau,  Cold  Storage  Sub-Division, 

American  Warehousemen's  Association, 

Care  of  Merchants  Cold  Storage  &  Warehouse  Co., 

Providence,  R.  I. 


Dear  Sir: 

Complying  with  your  request  to  add  to  this  Committee's  Report  filed  with  you  April  29.  1920,  a 
separation  of  the  investment  occasioned  from  designing  a  certain  portion  of  the  Standard  Warehouse  as  a 
freezer,  beg  to  submit  the  following: 

B.  M.  Ft 

Coridxxird  Amoont 

Changing  44  Freezer  Doors  to  Cooler  Doors  at  $18  per  door $    792.00 

Omitting  Insulation  on  columns,  7th  story $  12,000.00  2,480.00 

Omitting  Insulation  on  floor,  7th  story 100.000.00  15,147.00 

Reducing  Insulation  on  roof  to  6  inches  32.000.00  4,3io.00 

Reducing  Insulation  on  end  walls,  7th  and  8th  story  to  5" 8,000.00  1.040.00 

Reducing  Insulation  on  side  walls,  7th  and  8th  story  to  4" 19.000.00  2,470.00 

Reducing  Insulation  on  vestibules,  7th  and  8th  story  to  3"  9,000.00  1.170.00 

$180,000.00  $27,474.00 

Reduction  of  concrete  floor.  7th  story  from  15  to  3c  per  sq.  ft $2,078.00        

Less  8%  (Architect's  Conmiission.  Taxes  and  Insurance) 166.00  1,912.00 

Investment,  figured  in  report,  occasioned  from  designing  7th  and  8th 

stories  as  freezers  instead  of  coolers $29,38600 


Respectfully  submitted, 

INVESTMENT  AND  FIXED  CHARGES  SUB-COMMITTEE 

(Signed)  M.  C.  Cummings,  Chairman. 

May  17,  1920. 


Every  service  rendered  should  be  remunerative  to  the  warehouse.    To  give  anything  for  nothing 

necessitates  an  overcharge  somewhere  else. 


infti  I  i"iiiTiiiMiiiii  ■"'iimrm  iiniiiwifini^n 


Mil 


I 


130]  American  Warehousemen's  Association-<^id  Storage  Division 

INITIAL  COST  OF  PLANT 

(Exclusive  of  Power  House) 

Year  1920 
See  Specifications,  Page  2$ 

Wareliouse  200  x  110  =  22,000  so  ft                ^"^^^ 
Interest  and  taxes  during  construitioii  12  m^ths 1192,       »88.000 

Car  Service  255  X  45  =  11,475  so  ft  ^^°       -^  '^'^ 

Interest  and  taxes  during  constniction  ii  montte'.  ■.::::.•;:::; |  9^       '*4'^ 

NoiE-Land  computed  at  50  cents  per  floor  foot  of  warehouse  space.  "       "^  ^'^ 

"^"^^^fcnt  la^fr^^-"  wS^,';Lusive  of 
Interest,  taxes  and  insurance  during"  construction.  6  monihs';. •;:;;.•. -.1 9%     ^^         ^^ 

EQUIPMENT 
Storage,  ^^  Cooler  Temperature) 

;iSS5?,  '"^^^^^^T^i^J^^^^^^  ■ .   .  ®     94c     S118.495 
Brme^p,gmg  (galvanized  pipe  and  fndS'.^^^  ^"fesso  ® '*^^»  ^'''^  ^24.271 

Interest,  taxes  and  insuiince  during' construction  'i  'r^r.^i\.: f    •  ^^^       128.858 

Sprinklers  (including  tank) . .  _     construction,  3 months @  9^^^  g'j^^  ^3^ 

interest,  taxes  and  insurance  during  construction "  -^  m;.;.;*.; ^  ^  40,000 

Miscellaneous  storage  fixtures  construction,  3  months @  9^%  975  40  975 

^  ,    ,  1.000  i;ooo 

Cooler  storage  equipment  

r^^^    .  $298,244 

Car  Service,  . 

Railroad  tracks 

Car  platforms  and  awnings $  7,000 

19,000 

Interest,  taxes  and  insurance  during  construction,  6  months ©9^9^  ^^ 

Handling,  •  •  ®  yK%  1,267  27,267 

Elevators 

Warehouse  wiring 54,000 

Trucks,  scales,  tools,  time  clocks' etc 22,000 

5,000 

Interest,  taxes  and  insurance  during  construction,  3  months @  9^%      ^^  82  974 

Office  Equipment MISCELLANEOUS 

(>ganization  and  Charter ...         5  OOo 

Worlong^^^tal, \Z 

HandUng ' ; $75,000 

Car  Service 15,000 

^,.     ,^       .,  2,000  92,000 

U^stimated  capital  (cooler  equipped) 

■ . $1,318,593 

Every  service  rendered  should  be  remunerative  to  the  warehouse.    To  give  anythimr  for  „n.K- 

necessitates  an  overcharge  somewhere  else  "^     ^  ^"^  "°'*""« 


Standardization  of  Basis  for  Rates 


(311 


MODIFICATION— Additional  Investment 
Standard  Warehouse,  freezer  equipment 

Insulation  34,634  sq.  ft.  refrigerated  space  (including  columns) @      86c 

Interest,  taxes  and  insurance  during  construction,  6  months @  9K% 

Brine  piping  (galvanized)  346.340cu.  ft @     055 

Interest,  taxes  and  insurance  during  construction,  3  months %  9K% 

Estimated  additional  investment 

Additional  working  capital . .  .* 


$29,785 

1,452 

$31,237 

19,048 

464 

19,512 

$5a749 
$10,000 


\y  ^> 


Every  service  rendered  should  be  remunerative  to  the  warehouse.    To  give  anything  for  nothing 

necessitates  an  overcharge  somewhat  else. 


i^F^ 


[32] 


I 


American  Warehousemen's  Assodation-Cold  Storage  Division 


ESTIMATED  STORAGE  EXPENSE-Cooler  Service 

(Exclusive  of  Refrigeration) 
Year  1920 

126,059  sq.  ft.  cooler  space,  including  columns 
(111»275  sq.  ft.  net  available) 

1.    Interest  on  Investment  in 

Land 

Storage  Building  .!........ ^  96,360 

Storage  Equipment 664,488 

Organization  and  Charter 298,244 

2,000 

1.061,092  @7% 
2.    Depreciation  and  Obsolescence  on 

Storage  Building  . 

.      ,    .  664,488  @3% 

Insulation 

Brine  Piping  and  Pans 124,271 

Sprinklers 131,998 

Miscellaneous  Fixtures 40,975 

1,000 

298,244  @5% 

3.  Fire  Insurance  on 

Storage  Building  

Storage  Equipment        664,488 

298,244 

962,732  @  1/10  of  1% 

4.  Taxes  on  Item  No.  1 

5.  Repairson  1.061,092  @2>^% 

Storage  Building  . 

Storage  Equipment        664,488  @1% 

6.  watchmanandwatchsupervision.'.'.'. *.'.■.'.;;;;;;;;;;;  ■    ^'^  ®^^^ 

7.  Advertising 

8.  35%  of  Administrative  Expense .<c«nnnn. 

9.  Interest  on  Working  Capital  (*W,UCX)) 

10.    MiscellaneousStorageExpense... ."..'..'■.'.■.'.'■;;;;;■' ^^^^  ®^^^ 

Total  Cooler  Storage  Expense 


$74,276 


19,934 


14,912 


962 

26,527 

6,644 
8,947 

2,500 

1.000 

21,000 

5,250 

3,048 

$185,000 


Every  service  rendered  should  be  remunerative  to  the  warehouse.    Tori 


.««w..««wvc  lo  tne  warenouse.    To  give  anything  for  nnfhm* 

necessitates  an  overcharge  somewhere  else.  ^^^^  ^<»  nothmg 


r> 


S^ 


Standardization  of  Basis  for  Rates 


[33J 


ANALYSIS 
(Exclusive  of  Refrigeration) 


COOLER  SERVICE 

Cents  per  sq.  it 
Per  year      Per  month 


Cooler  Storage  Expense  $185,000  -^  55,637  sq.  ft.  = 

(50%  of  net  available) 

Profit  on  Investment: 

Land  and  Buildings     $1,061,092 

(Cooler  equipped) 
Working  Capital. . . .  75.000 


332.51 


27.71 


$1,136,092  @  10%  =  $113,609* 


Storage  Expense ....      $185,000 
Profit  on  Investment       113,609 


Necessary  Storage  Income    $298,609  -^  55,637  sq.  ft.  « 


536.71 


44.72 


Expense  items  not  included  in  estimate.    Income  not  included  in  estimate. 

Bailee's  responsibility  and  risk        Short  periods  of  storage. 

Loss  and  damage  on  goods 

Bad  debts 

Maintenance  of  private  highways 


Federal  Taxes  to  be  deducted  from  this  amount. 


Note— 50%  of  net  available  storage  space  is  assimied  to  represent  the  average  occupancy  for>  period  of 
years.    In  considering  this  item  the  honeycomb  of  the  house  must  be  taken  into  account. 


Every  service  rendered  should  be  remtmerative  to  the  warehouse.    To  give  anything  for  nothing 

necessitates  an  overcharge  sc»newhere  else. 


134] 


\ 


American  Warehousemen's  Association-^Id  Storage  Division 


MODIFICATION,  APPLICABLE  TO  COOLER  SERVICE 

FOR  FREEZER  SERVICE 

(Exclusive  of  Refrigeration) 

34,634  sq.  ft.  freezer  space  including  columns 

(30,598  sq.  ft.  net  available) 


m 


1.    Interest  on  Additional  Equipment 
Insulation. .. 

Brine  Piping         $31,237 

19,512 


2.  Depreciation  and  Obsolescence  on  Item  No.  1. . .  !2'^^^  ®  V^ 

^.    Fire  Insurance  on  Item  No.  1  50,749  @  5% 

4.  Taxes  on  Item  No.  1  50,749  @  1/10  of  1% 

5.  Repairs  on  Item  No.  1    ^0,749  @2K% 

6.  Interest  on  Additional  Working  CaDital ^'^^^  ®  ^^« 

7.  Miscellaneous  Additional  Rvrv^nc.  1^,000  @  7% 


Additional  Expense 
Total  Additional  Expense 


$3,552 

2,537 

50 

1,268 

1,522 

700 

371 


ANALYSIS 
(Exclusive  of  Refrigeration) 


$10,000 


Additional  for 
FREEZER  SERVICE 
Cents  per  sq.  ft. 
Per  year     Per  month 


65.36 


5.45 


Additional  Expense      $10,000  -^  15.299  sq.  ft.  = 

(50%  of  net  available) 
Profit  on  Additional  Investment: 

Equipment  $50,749 

Working  capital. . . .      10,000 

$60,749  @  10%  =  $6,075* 

Additional  Expense «in  nnn 

Profit  on  Additional  Investment  .■.'.■.;.;;.■.;.       g^ 

Necessary AdditionalStoragelncome 7^1^75  .  15,299  sq.  ft.  = 

(50%  of  net  available) 

♦  Federal  taxes  to  be  deducted  from  this  amount 


105.07        8.76 


Every  service  rendered  should  be  remunerative  to  the  warehouse     To«riv.,     .u-      r 

necessitates  an  overcharge  s^":whe"  J'  ""''  ^^'^  '"^  "^^»^"« 


Standardization  of  Basis  for  Rates 


I. 


^   o    m 


i 


I 


i 

n 


i 


4\ 


psi 


I 

1 


I 


Standardization  of  Basis  for  Rates 


[371 


INITIAL  COST  OF  POWER  HOUSE  —  Steam  Driven  Compressors 


Year    1920 

LAND 

55X  120  =  6,600  sq.  ft @  $400 

Interest  and  taxes  during  construction,  12  months @  9}4% 

BUILDING 

Power  House  (exclusive  of  equipment)  including  Coal  Bunker: 

55  X  110  =  6,050  sq.  ft @  $6. 00 

Chimney,  60"  x  100' 

Engineering  and  Supervision @      6% 

Interest,  taxes  and  insurance  during  construction,  6  months @  9^% 


Refrigerating  Machines — 3=75  ton 
Brine  Coolers— 3-100  ton 
Condensers  (Atmospheric) 

Generator  Sels  3-75  K.  W 

Panels 


EQUIPMENT 


Brine  Pumps  (3) 

Water  Pumps  (2) 

Duplex  Steam  Pump 

Boilers  (3-150  HP=R.  T.)  . . 

Breeching  and  Flue 

Open  Heater 

Injector 

Main  Exhaust  Head 

Piping 

Pipe  Covering  (Steam) 

Insulating  Cooler  Room 

Insulating  Gas  Suction 

Air  Compressor 

Lubricating  System 

Coal  Scale 

Foundations 

Miscellaneous  Machinery . .  . 
Electric  Lights  and  Wiring . . 
Sprinkler  System  (if  desired) 


Engineering— 6%  on  $136,350 .  . 

Tools  and  Instruments 

Lockers  and  Toilets 

Miscellaneous  Small  Equipment 


Interest,  taxes,  insurance  during  construction,  3  months  @  9^%  on 
$148.931 


Ammonia — 4,5(X)  lbs.  @  36c 
Calcium— 40  tons  @  $35 . . . 


$26,400 
2,508 


$36,300 
5,000 
2,478 

43,778 
2,134 


$80,000 

12,000 

1,000 

3,600 

2,400 

250 

10,350 

1,000 

1,000 

50 

100 

10,000 

1,000 

2,500 

500 

500 

250 

250 

5,000 

3,250 

350 

1,000 

$136,350 

8,181 

2,600 

1,000 

800 

$148,931 

3,630 

1,620 
1,400 


$28,908 


45.912 


152.561 

3.020 
$230,401 


Every  service  rendered  should  be  remunerative  to  the  warehouse.    To  give  anything  for  nothing 

necessitates  an  overcharge  somewhere  else.  . 


lii 


■f  •:!  ->' 


j*«^ 


BBff--9«iJ*W 


[38] 


American  Warehousemen's  Association— Cold  Storage  EHvision 


Standardization  of  Basis  for  Rates 


P91 


\ 


I 


ESTIMATED  POWER  HOUSE  EXPENSE  —  Steam  Driven  Compressors 

Year  1920 


1.  Interest  on  Investment  in 

Land $28,908 

Building  and  Chinmey 45,912 

Equipment 155,581 

o     TV.       •  *•  ^  r^K    1  ®  7^^   230,401 

2.  Depreciation  and  Obsolescence  on 

Building  and  Chimney 3%     45,912 

Equipment 10%   152,561 

3.  Fire  Insurance  on 

Building  and  Chimney 45,912 

Equipment 155,581 

.     T-  ur.    T  ^/^^^^        1^^  201,493 

4.  Liabmty  Insurance 

Including  Public  $2.28  per  $100 

5.  Taxes  on  Item  No.  1 2K% 

6.  Repairs  on  Item  No.  2 

Building  and  Chimney 2>^%     45,912 

Equipment 6%   152,561 

7.  Labor— Appendix  C 

8.  Steam,  Water,  Ashes— Appendix  A-B,   24,383,513  lbs. 

@  81c  per  1,000  lbs 

9.  Water — Miscellaneous  Use 

10.  Ammonia— $162       Brine  5%— $70  

11.  Oil  and  Waste 

12.  Miscellaneous  Supplies  and  Expense 

Stationery,  $75;  Telephone,  $108;  Miscellaneous,  $250 

13.  Administrative  Expense 5%     60,000 


$1,377 
15,256 


1,148 
9,154 


Every  service  rendered  should  be  remunerative  to  the  warehouse.    To  give  anything  for  nothing 

necessitates  an  overcharge  somewhere  else 


$16,128 


16,633 


201 

351 
5,760 


10,302 
15,402 

19.751 

150 
232 
690 

433 
3.000 

$89,033 


'    l> 


APPENDIX  A 
Steam  consimiption  in  pounds  per  year 

Miscellaneous 

Chargeable  to 

Stocage  HancBmg 

Compressors 18,131,000 

Brine  Pumps 1.452,800 

Condensor  Pumps 622.100 

Lighting  Warehouse.  Office  and  Car  Service.    See  Appendix  F 1,350,000 

Operating  Elevators 2.417.400 

20,205,900       3,767,400 

BoUer  Feed  Pump 241,463 

Lighting  Power  House 168,750 

410,213 

20.205,900  =   84.29% 
3,767,400  =    15.71% 

23,973,300  =    100.  % 

84.29%  of  410,213  345,769 

15.71%  Df   410,213  64.444 

Total  to  Storage  20,551,669  =     84.29% 

Total  to  Handling  3,831,844  =     15.71% 

Total  consumption         24,383,513  =  100% 
Actual  steam  to  Generators  per  K.  W.  H.  at  switchboard  37>^  lbs. 

APPENDIX  B 
Cost  of  Steam  per  1,000  pounds 

2,000  lbs.  Coal  at  $14.00 
9  lbs.  of  Steam  per  1  lb.  of  Coal. 
18,000  lbs.  of  Steam 
18,000  lbs.  of  Water 
288  cu.  ft.  of  Water 
Miscellaneous— Blowing  off.  Waste,  etc. 

Holl%  =  90  lbs. 
Available  for  use  17,910  lbs.  Steam 

COST 

Coal 14.00 

Water— 288  cu.  ft.  @  13.86c  per  100  cu.  ft 40 

Carting  Ashes 11 

14.51 
14.51  -^  17,910  =  81  cents  per  1,000  lbs.  of  steam. 

Every  service  rendered  should  be  remunerative  to  the  warehouse.    To  give  anything  for  nothing 

necesatates  an  overcharge  scxnewhere  else.    . 


■i 


■■I 


1401 


American  Warehousemen's  Association— Cold  Storage  Division 


Standardization  of  Basis  for  Rates 


141) 


I 

4 


ll 


APPENDIX  C 

Yearly  Pay-RoU 

Chief  Engineer jMOOOOn 

3  Engineers  @  $37.00  per  week ^'770^ 

3  Firemen  @  $28.00  per  week iJ^nn 

1  Spare  Fireman  and  Helper  @  $25.00 1  '^m 

1  Machinist  @  $37.00— >^  time— P.  H.               )                  i,»5w.uu 

>^  time  Warehouse        j    962.00 


$15,402.00 


APPENDIX  D 

Refrigeration  required 

Cubic  feet  of  space  per  ton  of  refrigeration: 

Minimum        Average 

^^oolers 24,000        48,000 

Freezers 8,000        16,000 

Ratio  cooler  to  freezer  3  to  1. 

See  remarks  page  45 

Cubic  feet  of  space  inside  the  rooms: 

21  Coolers  (including  columns) 929,490 

8  Freezers  (including  columns) 346,340 

See  Specification  page  26 

Refrigeration  required: 
Maximum  for  24  hours,  82  tons 
Average  for  24  hours,  41  tons 
Yearly  consumption,  14,965  tons 

Percent 
January ^^ 

ff^^f^ y.y.'.'y.y.'.'.y.  am 

^^f^ 5.74 

^p"^ 6.10 

^^y 9.13 

J^ 10.83 

{^y- 12.32 

August 2  J  gg 

September ................[  10  54 

October g'gc 

November y'o^ 

December gVj 

Total  for  year lOo" 


Tons  per  month 

732 

652 

859 

913 
1,367 
1,621 
1,844 
1,740 
1,577 
1,489 
1,188 

983 


14,965 


Every  service  rendered  should  be  remunerative  to  the  warehouse.    To  give  anything  for  nothing 

necessitates  an  overcharge  somewhere  else. 


APPENDIX  E 
Apportionment  of  Investment 

Storage, 

Refrigerating  Machines  $80,000 

Brine  Pumps 3,600 

Water  Pumps 2,400 

Insulating  Cooler  Room 2,500 

Insulating  Gas  Suction 500 

Air  Compressor ^^ 

Machinery  Foundations 5,000 

Ammonia h620 

Calcium ^^^^ 

Handling, 

Generator  Sets 12,000 

Panels ^'QQQ 

Miscellaneous  Investment 

Total  investment 

Miscellaneous,  apportioned  in  ratio  of  investment 

Storage         $97,520      88.24%  of  $119,881 $105,783 

HandUng         13,000       11.76%  of   119,881 14,098 

$110,520     100.     %  $119,881 


SUMMARY 
Storage, 

Direct  Charge $97,520 

Miscellaneous  Investment  Portion  105,783 

Total 
Handling, 

Direct  Charge 13,000 

Miscellaneous  Investment  Portion 14,098 

Total 
Total  investment 


Every  service  rendered  should  be  remunerative  to  the  warehouse.    To  give  anything  for  nothing 

necessitates  an  overcharge  somewhere  else. 


$97,520 


13,000 

119,881 

$23a401 


$203,303 


I 

I 


[42] 


American  Warehousemen's  Association— Cold  Storage  Division 


APPENDIX  F 
g^Q  Apportionment  of  Expense 

Brine,  $70;  Ammonia,  $162 

Apportioned  in  ratio  of  investment 

See  Appendix  E 

Interest  on  Investment «i 6  log 

Depreciation 16  633 

Fire  Insurance '2qi 

Taxes  on  Land,  Building  and  Equipment 5  jarx 

Repairs :::::::::::::::;:     10:302 

Storage      88.24%  of  $49,024  =  $43,259 
Handling   11.76%  of  $49,024  =      5,765 

$49,024 

Apportioned  in  ratio  of  steam  consumption 

See  Appendix  A 

Liability  Insurance c    35j 

Labor 15  402 

Steam,  Water  and  Ashes 19751 

Water,  (miscellaneous  use) 'i  ca 

Oil  and  Waste g2o 

Stationery,  $75;  Telephone,  $108;  Miscellaneous,  $250 433 

Admimstrative  Expense 3  000 

Total  expense 

Storage      84.29%  of  $39,777  =  $33,528 
Handling   15.71%  of  39,777=     6,249 

$39,777 


SUMMARY 

Storage, 

Direct  Charge 

Investment  Ratio  Portion 

Steam  Ratio  Portion 

Handling, 

Investment  Ratio  Portion 

Steam  Ratio  Portion 

Less  office  lighting 517Q 

Car  service  lighting 50 

Administrative  (office  lighting) 

Administrative  (office  heating,  exhaust  steam) 

Car  Service  (lighting  car  platforms) 

Total  expense 


$  232 
43,259 
33,528 

5,765 
6,249 

12,014 

220 


Every  service  rendered  should  be  remuneraUve  to  the  warehouse.    To  give  anything  for  nothing 

necessitates  an  overcharge  somewhere  else. 


$232 


49,024 


39,777 
$89,033 


$77,019 


11.794 

170 

0 

50 

$89,033 


VO 


Standardization  of  Basis  for  Rates 


143J 


POWER  HOUSE  REFRIGERATION  ANALYSIS 

Cost  Ratio  Freezer  to  Cooler,  Assumed  3  to  1 
See  Appendix  D.— See  Remarks  page  45 

40,338  sq.  ft.  (50%  of  net  available)  Cooler  Space  X  1 40,338 

15,299  sq.  ft.  (50%  of  net  available)  Freezer  Space  X  3  (ratio) ^'^^ 

Equivalent  to  Cooler  Space 86,2359q.  ft. 

Cents  Per  Sq.  PL 
Storage :  Per  year         Per  mooth 

Refrigeration  Expense  $77,019  -^  86,235  sq.  ft.  =  for  Cooler  Service 89.313  7.44 

(See  Appendix  F.)  ,x  00  •» 

89.313  X  3  (ratio)  =«  for  Freezer  Service 267.94  22.33 

Profit  on  Storage  Investment  $203,303  @  10%  $20,330* 

(See  Appendix  E.) 

Refrigeration  Expense $77,019 

Profit  on  Investment   20,330 

Necessary  refrigeration  income    $97,349  ^  86,235  sq.  ft.  =  for  Cooler  Service        112.888  9.41 

112.888  X  3  (ratio)  =  for  Freezer  Service        338.66  28.22 

$77,019  -i-  14,965  =  $5.15  per  ton  cost  of  refrigeration. 

Note— This  cost  includes  estimated  operating  cost  of  producing  refrigeration  plus  distributed  proportkm 
of  overhead  and  profit  on  storage  investment.  (See  Appendix  E.)  It  is  also  based  on  the  fol- 
lowing assumptions: 

1.  A  yearly  consumption  of  14,965  tons  of  refrigeration  (See  Appendix  D.) 

2.  Ratio  of  refrigeration  required  for  freezer  as  compared  to  cooler,  3  to  1. 

♦  Federal  Taxes  to  be  deducted  from  this  amount, 

POWER  HOUSE  EXPENSE  AND  NECESSARY  REFRIGERATION  INCOME 

Refric^eration  Exoense: 

40,338  sq.  ft.  (50%  of  net  available)  Cooler  Space    @   89.31  = $36,027 

15,299  sq.  ft.  (50%  of  net  available)  Freezer  Space  @  267.94  = 40.992 

Total  $77,019 

Necessary  Refrigeration  Income: 

40,338  sq.  ft.  (50%  of  net  available)  Cooler  Space  @  112.89  « 45,537 

15,299  sq.  ft.  (50%  of  net  available)  Freezer  Space  @  338.66  = 51.812 

Total  $97349 


Every  aervice  rendered  should  be  remunerative  to  the  warehouse.    To  give  anything  for  nothing 

necessitates  an  overcharge  somewhere  dse. 


[44] 


American  Warehousemen's  Association-Cold  Storage  Division 


Standardization  of  Basis  for  Rates 


t451 


REMARKS 

defi„S'r^^Cd:4^S''^''?L'ctSr '  '  ""T  "^  "^  "^  ^^-'^  ^-^house  herein 

ss?^nSr  '^'^  ™- -^  =^ -ns:i=is  r,:: -tL^S"' 

Some  of  the  factors  affecting  tiie  cost  of  operation  ar^: 

Location  of  Warehouse. 

Cost,  kind,  and  quality  of  fuel. 

Supply  and  temperature  of  condensing  water. 

Cost  of  water  for  steam  generation. 

Disposal  of  ashes. 

Scale  of  wages,  and  hours  of  employment. 

Turnover,  and  kind  of  goods  stored. 

Of  tL'^t^^^i^t^^^^^  ^r ' '"."'"' ""'  'T  ""^^  ^•'"•^ '°  ^  ^-^ 

Ai     *v  *  XI-     ^  .  "^      ^  cluenng  mio  construction  and  operation  were  at  the  peak  of  the  high  nricpc 

Also  that  the  effiaency  of  the  refrigerating^acWnesisprobably  greater  thanman^wtaS^^ 
Coal — Assumed. 

Analyzing  14.500  B.  T.  U.    5%  Ash  (on  analysis). 

Actual  evaporation-nine  (9)  pounds  of  water  per  pound  of  fuel 

Waste— Ashes,  etc.,  10%  of  actual  weight  of  coal  fired 
'       Cost— $14.00  per  2,000  lbs.  delivered. 


APPROXIMATE  RESULTS- VARIOUS  GRADE  COALS 


B.  T.  U. 

14,500 
13,500 
12,500 
11.500 
10,500 


Ash 

5% 

10% 
12% 
14% 


Evaporation  in  lbs.  of 
Water  per  lb.  of  coal 

9.00 
8.00 
7.00 
6.00 
4.75 


analy^s  "^  '"*"''  "^^  '"^  evaporaUon  wiU  average  11%  less  for  each  1.000  B.  T.  U.  drop  in  the  «>al 


Y 


Water  for  Condensers. 

A  plentiful  supply  of  moderately  cool  water  is  assumed,  not  over  75  degrees,  Fahrenheit,  in  summer, 
and  no -cost  except  the  cost  of  pumping. 

No  water  cooling  tower  is  included  in  the  equipment. 

Water  for  Steam. 

This  is  taken  at  the  rate  as  charged  by  the  City  of  Boston. 

Ammonia. 

The  variation  in  the  reports  of  ammonia  cost  is  enormous.  As  an  extreme  case,  one  warehouseman 
reports  anmionia  losses  negligible. 

It  should  be  borne  in  mind  that  the  stuffing  boxes  on  a  compressor  may  be  turned  up  so  hard  that 
the  increased  power  required  will  more  than  offset  the  saving  in  the  loss  of  ammonia. 

Lighting  and  Elevator  Service. 

This  charge  may  appear  large  but  nevertheless  compares  favorably  with  the  total  cost  for  the  same 
service  if  current  was  purchased  from  the  Edison  Company  in  the  dty  of  Boston  during  the  same  period. 

The  cost  of  lighting  will  vary  greatly  in  different  warehouses,  depending  upon  the  care  used  to  save 
lights,  and  whether  or  not  there  are  a  great  many  small  receipts  and  deliveries. 

The  cost  of  elevator  service  will  also  depend  partly  upon  the  number  of  receipts  and  deliveries,  for 
it  takes  power  to  run  an  empty  elevator,  and  very  much  more  in  proportion  for  hoisting  and  lowering  a 
small  load  than  a  large  one. 

Ratio  Cooler  to  Freezer. 

It  has  been  assumed  that  one  ton  of  refrigeration  will  be  sufficient  in  warm  weather  for  24,000  cu.  fL 
of  cooler  space  or  8,000  cu.  ft.  of  freezer,  a  ratio  of  3  to  1.  This  ratio  is  subject  to  slight  variation  in 
different  warehouses  when  reduced  to  a  square  foot  basis,  as  in  the  Standard  Warehouse  the  assumption 
converted  to  a  square  foot  basis  equals  2.95  to  1.  However,  the  difference  is  small  and  the  committee 
has  assumed  an  average  of  3  to  1  on  a  square  foot  basis. 


Every  semce  rendered  should  be  remuneraUve  to  the  warehouse.    To  give  anything  for  nothing 

necessitates  an  overcharge  somewhere  else. 


Every  service  rendered  should  be  remunerative  to  the  warehouse.    To  give  anything  for  nothing 

necessitates  an  overcharge  somewhere  else. 


American  Warehousemen-s  Assodation-r.u  c.Z—fq- 


Division 


I 


SUMMARY 

Storage  Analysis  of  Standard  Warehouse 

Net  Available      50%  of 
21  Coolers. . .  StorageSpace  Net  Available 

8F»»,.,. ::::::::;:;::;:  ■;;■; SeS    a^^ 

TM i^    _5;f 

Refrigeration...    ^5,      «34.128         $82,370        536  71  J^o        JZ^ 

r.^  ^f^  J1027____^^5^o_JS         11?       ^'^S 

spree.. -^'^:'i-^^!^^^lZ^IW^I^^ 

Additional  Equipment. .......  ^|^          «??-?71          $31,240        ^^:^i          ^^^         — — 

Refrigeration „Xr-^°           10,000             6.075        105  07           «7«          *??'i" 

267.94           40,992           10820        ^'ra         o!!^           ^^'^^S 

Total ^^r~ --_____™  ^^'^12 

" 6^-81         $101,863  $48135        ^^^TT^  l " 

^  . 'i>*o,i,JO         980.44  8170         «i/ioono 

Grand  totals $149,998 

$272,018        $140,015  " Z 

$412,033 

Freezer  service  50.93%  more  than  cooler. 
*  Federal  Taxes  to  be  deducted  from  this  amount. 

50%  of  «.t  available  l^P^^^;^^^"  and  "Holding"  refrigeration. 

o^xear.    ^ considering t^site^^e^S^Se^^^-^Sn^^^^ 


CLASSIFICATION 


REPORTED 

BY  THE 
SUB-COMMITTEE  OF  THE 

CENTRAL  BUREAU  COMMITTEE 
COLD  STORAGE  DIVISION 

H.  C.  Lewis 
NiMMO  Old 


Prepared  by  H.  I.  Jacobson,  C.  P.  A. 

Manager.  Port  of  New  YOTk  Warehousemen's  Bureau 
of  Information,  Inc. 

15  Park  Row,  New  York  City 


ne««iute.  an  <.>.ra^:^^^°  «■«  "i"Wn«  for  »thin. 


[48] 


American  Warehousemen's  Association— Cold  Storage  Division 


Standardization  of  Basis  for  Rates 


(491 


STANDARD  BASIS  OF  CLASSIFICATION 

Qassification  for  cold  storage  pxirposes  lends  itself  to  comparatively  simple  treatment  in  its  basic 
form,  due  to  the  limited  number  of  commodities  and  packages  handled  under  refrigeration  and  it  seems 
advisable,  at  least  for  the  present,  to  accept  it  on  somewhat  broader  averages  than  that  required  for 
general  merchandise  work. 

It  is  all  important  that  the  factors  used  in  any  classification  shall  rest  on  a  defensible  foundation  and 
due  consideration  has  been  given  to  the  work  along  this  line,  particularly  to  the  question  of  height  of  pile 
and  floor  load,  and  laws  relative  to  use  and  occupancy  when  once  these  two  points  are  fixed.  Certainly 
no  classification  could  be  of  value  that  did  not  comply  with  the  law  and  insurance  regulations. 

The  Lot  Unit,  which  is  the  basis  of  the  classification  in  this  work,  is  derived  from  the  quantity  by 
weight  of  goods  that  can  be  piled  on  a  floor  space  of  60  square  feet.  This  space  is  selected  because  it 
makes  an  acceptable  pile  in  the  warehouse.  This  space,  on  being  loaded  to  the  standard  floor  load  limit 
of  250  pounds  per  square  foot,  produces  15,000  pounds,  which  is  the  Base  Lot  Unit  if  the  goods  can  be 
piled  within  the  height  of  a  Standard  Pile  of  lyi  feet.  If  the  commodity  in  storage  happens  to  be  of  a 
lower  density,  giving  a  less  floor  load,  its  Lot  Unit  is  reduced  in  direct  proportion  to  the  floor  load 
obtained.  These  comparisons  follow  in  a  Floor-Load  Classification  Table,  which  is  subject,  however,  to 
modifications  peculiar  to  the  nature  of  the  goods  and  varied  earnings  required  per  square  foot  of  floor. 
For  convenient  comparisons  we  have  the  60  square  feet  of  floor  space  with  a  standard  height  of  pile  of 
7}4  feet  producing  450  cubic  feet  as  the  maximum  amount  of  storage  space  for  a  Lot  Unit. 

The  floor  load  table  herewith  is  arranged  to  produce  gross  storage  earnings  for  cooler  service  of 
23.73  to  55.96  cents  per  square  foot  of  floor  space  occupied  per  month,  assumed  to  meet  various  costs  of 
construction  and  operation,  but  it  can  easily  be  rearranged  to  produce  earnings  varying  by  10%  steps  to 
cover  any  desired  earning  per  square  foot. 

LESS  THAN  FULL  LOT  UNIT  QUANTITY 

The  demand  for  service  of  various  kinds  makes  it  necessary  to  provide  a  segregation  of  the  lot  unit 
quantity  and  here  we  are  confronted  with  the  complicating  factors  of  assortment,  decreased  piling  height 
due  to  instability  of  pile  in  small  unit,  excessive  honeycomb  and  excessive  delivery  costs,  only  far  more 
acute  than  found  in  general  merchandise  work. 

It  is  no  longer  a  theory  but  a  fact,  that  a  serious  matter  confronts  the  industry  with  the  changed 
character  of  the  business  offered  warehousemen  of  recent  years,  enhancing  costs  very  materially  and 
adding  much  to  the  warehousemen's  re^wnsibility. 

Statistical  data  are  fimdamental  and  although  cost  accoimtants  have  recently  revealed  many  facts 
on  costs  of  specific  services  pertaining  to  storing  and  handling  goods,  particularly  in  small  units,  yet  it  is 
practically  impossible  to  combine  the  known  facts  in  a  formula  that  will  in  all  cases  do  justice  to  storer 
and  warehouseman  alike  without  an  excessive  amount  of  special  charges,  complicating  the  rating  system 
and  not  desired  by  either  party. 

In  view  of  this  present  and  ever  increasing  demand  for  service  it  is  manifestly  unjust  to  apply  to  all 
receipts  the  average  cost  of  storing  or  handling  a  commodity  imder  all  conditions  and  the  result  of  such 
practice  must  be  obvious  to  all  thinking  warehousemen. 


11 


The  situation  demands  that  warehousemen  meet  this  condition  in  some  practical  way  and  after  due 
consideration  of  all  information  available  it  seems  best  to  assume  that  the  storer  who  elects  to  store  his 
goods  in  small  units  is  dealing  with  the  warehouseman  in  a  retail  way  and  therefore  should  bear  the  burden, 
an  assumption  that  may  or  may  not  be  true  in  specific  cases  but  nevertheless  is  representative  of  the  trend 
of  costs  and  a  recognized  principle  in  commercial  activity. 

The  above  conclusion  is  reached  on  the  further  assumption  that  each  car  of  goods  received  shall  be 
computed  on  its  own  basis  and  as  such  the  sorting  would  be  included  in  the  rate.  If,  however,  the  ship- 
ment consists  of  more  than  one  car,  each  containing  assortment  but  to  be  accumulated  for  storage  in  full 
lot  imit  quantities  or  more,  the  warehouseman  would  be  entitled  to  extra  reimbursement  for  the  extra 
service  involved. 

HOW  TO  APPLY  THE  FLOOR  LOAD  CLASSIFICATION-TABLE 

1.  When  the  commodity  is  in  case,  paper  container,  barrel  or  other  rigid  package,  compute  the 
cubic  contents  of  the  package  in  feet  and  add  10%  for  loss  in  pile.  For  other  types  of  packages  compute 
content  from  pile  measurement.  If  it  is  not  possible  to  obtain  pile  measurement  then  package  measure- 
ment may  be  used. 

Exception:  For  uniform  double  headed  barrel  packages  add  5%  instead  of  10%  for  loss  in  pile. 

Note — The  square  of  the  greatest  diameter  governs  in  the  measurement  of  cylindrical  packages. 

2.  Divide  weight  of  package  by  cubic  feet  of  package  in  pile  to  determine  weight  per  cubic  foot  in 
pile. 

3.  Multiply  the  weight  per  cubic  foot  of  package  in  pile  by  the  height  to  which  the  conmiodit>'  can 
be  practically  piled  (not  to  exceed  7}i  feet).  The  result  is  the  floor  load,  which  indicates  the  base  class 
and  determines  the  lot  imit  quantity. 

4.  Apply  standard  modifications,  if  any,  to  the  base  class  and  the  resultant  class  indicates  the 
storage  charge  in  full  lot  unit  quantities  or  more. 

See  "Lot  Unit  Segregation  and  Charges"  for  less  than  full  lot  imit  quantity. 


Every  service  rendered  should  be  remunerative  to  the  warehouse.    To  give  anything  for  nothing 

necessitates  an  overcharge  somewhere  else. 


Every  service  rendered  should  be  remunerative  to  the  warehouse.    To  give  anything  for  nothing 

necessitates  an  overcharge  scxnewhere  else. 


150] 


American  Warehousemen's  Association-Cold  Storage  Division 


Standardization  of  Basis  for  Rates 


1511 


FLOOR  LOAD  CLASSIFICATION  TABLE 

♦  Rates  in  cents  per  sq.  ft.  per  month  and  equivalent  rates  in  cents  per  100  lbs. 


59.85 
54.41 
49.46 
44.96 
40.88 


Lot  Unit 
Weight 

15000 
13500 
12500 
11500 
10000 

9500 
8500 
7500 
7000 
6500 

6000 
5500 
5000 
4500 
4000 

3500 
3250 
3000 
2750 
2500 


37.16 

2250 

33.78 

2000 

30.71 

1800 

27.92 

1650 

25.38 

1500 

i' 


earn^^r^S^- ^e-^„rn„^S^ruTv^''  ^  <-->  -P'ab.e  space,    r^,^.  ^ 
t  "Standard  Warehouse"  as  of  1920 


SEGREGATION 

Full  lot  unit 

1/3  to  fiiU  lot  unit.  ... 
1/10  to  1/3  full  lot  unit. .. 
up  to  1/10  fiiU  lot  unit 


LOT  UNIT  SEGREGATION  AND  CHARGES 


CHARGES 

See  classification. 

25%  additional  charges. 

50%  additional  charges. 

100%  additicMial  charges. 


.V^ 


EXAMPLE  NO.  1 

A  Lot  consisting  of  1921  boxes  of  prunes,  measuring  1.3'  x  .81'  x  .51'  and  having  a  gross  weight  of 
28.5  pounds  each. 

1.3  X  .81  X  .51  =  .537  (cu.  ft.  package). 

.537  -h  .0537  (10%  loss  in  pile)  =  .591  (cu.  ft.  package  in  pile). 

28.5  +  .591  =  48.22  lbs.  (weight  per  cu.  ft.  package  in  pile). 

48.22  X  7.14  (14  high  X  .51)  =  344.29  pounds  (floor  load). 

344.29  pounds  applied  to  table  =  Base  Class  A,  to  which  should  be  added  modifications,  if  any. 

Note — In  order  to  maintain  a  standard  floor  load  of  250  pounds  per  sq.  ft.,  these  goods  can  be  piled  to  a 
height  of  only  5.18  ft.    250  pounds  divided  by  48.22  =  5.18  ft.  (height  of  standard  pile). 

EXAMPLE  NO.  2 

Storage  rates  are  desired  on  a  lot  of  lard  in  uniform  tierces  2.83'  high  x  2.1'  in  diameter  and  weighing 
500  pounds. 

Note — Owing  to  the  weight  and  consequent  difficulty  of  piling,  this  commodity  cannot  be  piled  hi^ier 
than  2  on  end,  and  the  practical  pile  height  is,  therefore,  5.66  ft.  (If  dunnage  is  used  the  pile  height 
will  be  about  6  ft.  This  will,  however,  correspondingly  decrease  the  density  of  the  pile,  leaving  the 
floor  load  unaffected.) 

2.1  X  2.1  X  2.83  =  12.48  (cu.  ft.  package). 

12.48   -}-  .624  (5%  loss  in  pile)  =  13.10  (cu.  ft.  package  in  pile). 

500  4-  13.10  =  38.17  (pounds  per  cu.  ft.  package  in  pile). 

38.17  X  5.66  =  216.04  pounds  (floor  load). 

216.04  potmds  applied  to  the  table  =  Base  Class  C,  to  which  should  be  added  modifications,  if  any. 

Note— This  package,  being  of  uniform,  standard  size,  could  be  rated  Class  A,  minimum  computing 
weight  (see  page  54)  600  lbs.  There  would,  however,  be  a  difference  of  1  %  in  the  resulting  rates  due 
to  the  intervals  between  classes.  (At  55.96c  per  sq.  ft.,  the  rate  for  500  lbs.  Class  C  is  $1,353^:  for 
600  lbs.  Class  A  it  is  $1.34|). 

EXAMPLE  NO.  3 

203  bags  of  walnuts,  each  3.10' X  1.60' X  1.04' and  weighing  99  lbs.  are  stored  in  a  space  10.5' long  x 
15.3'  wide  x  7.5'  high. 

10.5  X  15.3  X  7.5  =  1204.875  cu.  ft.  of  pile  space. 

1204.875  -f-  203  =  5.93  cu.  ft.  package  in  pile. 

99  -i-  5.93  =  16.69  (lbs.  per  cu.  ft.  package  in  pile). 

16.69  X  7.5  =  125.18  lbs.  (floor  load). 

125.18  lbs.  applied  to  table  =  Base  Class  J,  to  which  should  be  added  modifications,  if  any. 


Every  service  ™de™i  should  be  ™.u„erative  to  the  warehouse.    To  give  anythi™.  for  no..-    " 

necessiutesanoverchaiseaoowwhereeise.  *"'*  ^S""'"* '»"■»«"■« 


Every  service  rendered  should  be  remunerative  to  the  warehouse.    To  give  anjrthing  for  nothing 

necessitates  an  overcharge  somewhere  else. 


152] 


American  Warehousemen's  Association— Cold  Storage  Division 


STANDARD  MODIFICATION  AND  INFORMATION 


1. 
2. 

3. 
4. 
5. 
6. 
7. 
8. 
9. 
10. 


Cooler  service. 
Freezer  service. 


For  freezer  equipment  and  refrigeration  advance  four  classes. 

Value. 

Especial  liability  to  pilferage  or  claims. 

Excess  care  attributable  to  leakage. 

Excess  care  attributable  to  humidity. 

Isolation. 

Requires  access  for  examination  or  treatment. 

(Special). 


TABLE  SHOWING  PERCENTAGES  OF  INCREASE  AND  DECREASE  FROM  STANDARD 


Na  of  Classes 

1 
2 
3 
4 
5 
6 
7 
8 
9 
10 


If  Increase 

If  Decrease 

10.0% 

9.1% 

21.0% 

17.4% 

33.1% 

24.9% 

46.4% 

31.7% 

61.1% 

37.9% 

77.2% 

43.6% 

94.9% 

48.7% 

114.4% 

53.3% 

135.8% 

57.6% 

159.4% 

61.4% 

A  SHORT  METHOD  OF  CLASSIFICATION 

The  following  table  is  arranged  for  classifying  commodities  when  the  weight  per  cubic  foot  is  deter- 
mined.   Cognizance  of  a  10%  loss  in  pile  has  been  taken  in  calculating  the  table. 

HOW  TO  APPLY  THE  TABLE 

1.  Compute  the  weight  per  cubic  foot  of  the  package  and  apply  to  the  table. 

2.  Determine  the  height  to  which  the  commodity  can  be  practically  piled  and  select  the  correspond- 
ing pile  height  column  of  the  table.  If  the  acquired  pile  height  falls  between  columns,  take  the  column 
showing  the  lower  pile  height  figure. 

3.  The  intersection  of  the  line  acquired  under  (1)  with  the  column  acquired  under  (2)  indicates 
the  base  class,  to  which  should  be  added  modifications,  if  any. 


Every  service  rendered  should  be  remunerative  to  the  warehouse.    To  give  anything  for  nothing 

necessitates  an  overcharge  scxnewhere  else. 


Standardization  of  Basis  for  Rates 


[531 


SHORT  METHOD  CLASSIFICATION  TABLE 


Computed  with  10%  allowance  for  loss  in  pile. 


Lbs.  per  cu.  ft. 
Pkg.  Measurements 


71.46  or 
64.96  to 
59.06  " 

53.69  " 

48.81  " 
44.37  " 
40.34  " 
36.67  " 
33.34  " 
30.31  " 

27.55  " 
25.05  " 
22.77  " 

20.70  " 

18.82  " 
17.11  " 

15.56  " 
14.14  " 
12.86  '• 
11.69  " 
10.63  •' 

9.66  " 

8.78  " 

7.98  " 

7.26  •• 

6.60 

6.00 

5.46 

4.96 

4.51 

4.10 

3.73 


it 


over . 

71.45. 
64.95. 
59.05. 
53.68. 
48.80. 
44.36. 
40.33. 
36.66. 
33.33. 
30.30. 
27.54. 
25.04. 
22.76 . 
20.69. 
18.81 . 
17.10. 
15.55. 
14.13. 
12.85. 
11.68. 
10.62. 

9.65. 

8.77. 

7.97. 

7.25. 

6.59. 

5.99. 

5.45. 

4.95. 

4.50. 

4.09. 


Height  of  pile  in  feet 


See  explanaticm  on  page  52 


Colunms 


EXAMPLE 


1 

2 

3 

4 

5 

6 

7 

8 

A 

A 

A 

A 

A 

A 

A 

A 

A 

A 

A 

A 

A 

A 

A 

B 

A 

A 

A 

A 

A 

A 

B 

C 

A 

A 

A 

A 

A 

B 

C 

D 

A 

A 

A 

A 

B 

C 

D 

E 

A 

A 

A 

B 

C 

D 

E 

F 

A 

A 

B 

C 

D 

E 

F 

G 

A 

B 

C 

D 

E 

F 

G 

H 

B 

C 

D 

E 

F 

G 

H 

J 

C 

D 

E 

F 

G 

H 

J 

K 

D 

E 

F 

G 

H 

J 

K 

L 

E 

F 

G 

H 

J 

K 

L 

M 

F 

G 

H 

J 

K 

L 

M 

N 

G 

H 

J 

K 

L 

M 

N 

O 

H 

J 

K 

L 

M 

N 

O 

P 

J 

K 

L 

M 

N 

O 

P 

Q 

K 

L 

M 

N 

0 

P 

Q 

R 

L 

M 

N 

0 

P 

Q 

R 

S 

M 

N 

0 

P 

0 

R 

s 

T 

N 

0 

P 

Q 

R 

s 

T 

0 

0 

P 

Q 

R 

s 

T 

U 

V 

P 

Q 

R 

S 

T 

U 

V 

W 

Q 

R 

S 

T 

U 

V 

W 

X 

R 

S 

T 

U 

V 

W 

X 

Y 

S 

T 

U 

V 

w 

X 

Y 

Z 

T 

U 

V 

w 

X 

Y 

Z 

Aa 

U 

V 

W 

X 

Y 

Z 

Aa 

Bb 

V 

W 

X 

Y 

Z 

Aa 

Bb 

Cc 

W 

X 

Y 

Z 

Aa 

Bb 

Cc 

Dd 

X 

Y 

Z 

Aa 

Bb 

Cc 

Dd 

Ee 

Y 

Z 

Aa 

Bb 

Cc 

Dd 

Ee 

Ff 

Z 

Aa 

Bb 

Cc 

Dd 

Ee 

Ff 

Gg 

7.5 

6.8 

6.2 

5.6 

5.1 

4.7 

4.2 

a.8 

Eggs  in  30  dozen  cases,  1.07 '  high  x  1.02 '  wide  x  2.18 '  long,  and  weighing  53  pounds. 

1.07  X  1.02  X  2.18  =  2.38  (cu.  ft.  package). 

53  -5-  2.38  =  22.27  (weight  cu.  ft.  package). 

22.27  appUed  to  the  table  falls  in  the  14th  line. 

These  packages  may  be  piled  to  7.5  ft.,  hence  the  first  column  is  used. 

The  intersection  of  the  14th  line  with  the  first  column  gives  the  base  Class  G. 

There  being  a  one-class  modification  applicable  to  this  commodity,  the  package  is  found  to  be  Class  H. 


Every  service  rendered  should  be  remunerative  to  the  warehouse.    To  give  anything  for  nothing 

necessitates  an  overcharge  scmewhere  else. 


4 


154) 


American  Warehousemen's  Association— Cold  Storage  Division 


Standardization  of  Basis  for  Rates 


P51 


MINIMUM  COMPUTING  WEIGHT 

There  are  certain  packages  which  are  fairly  standard.  In  some  cases,  as  the  apple  barrel,  the  standard 
IS  fixed  by  law.  In  other  cases,  as  the  sugar  barrel,  trade  customs  have  fixed  a  standard.  In  the  case 
of  such  packages  the  classification  herewith  will,  in  most  cases,  show  a  Minimum  Computing  Weight. 
This  is  the  weight  which,  if  reached  or  exceeded  by  the  package,  places  it  in  base  Class  A.  If  the  actual 
weight  of  the  package  is  less  than  this  weight  another  classification  results.  It  is  obvious  that  it  is  quite 
unmaterial  what  weight  the  package  contains;  so  long  as  when  piled  the  floor  load  does  not  exceed  250  lbs., 
the  amount  of  space  required  per  package  is  the  same  and  the  rate  per  package  for  storage  should  likewise 
be  the  same.  This  fact  makes  possible  the  elimination  of  the  detailed  classification  of  commodities  in 
these  standard  packages,  as  the  Class  A  rate  for  the  minimum  weight  which  places  that  package  in  base 
Class  A,  IS  the  correct  rate  for  all  such  packages  not  exceeding  such  weight.  Where  the  actual  weight  of 
the  package  exceeds  the  Minimum  Computing  Weight  the  floor  load  is  above  250  lbs.,  therefore  the  pack- 
age is  base  Class  A,  should  be  so  rated,  and  computed  according  to  its  actual  weight 


TABLE  OF  INCHES  REDUCED  TO  DECIMAL  FRACTION  OF  A  FOOT 


Inches  Decimal 

K 021 

K 042 

H 062 

1  083 

IX 104 

1>^ 125 

IK 146 

2  167 

2K 187 

2}4 208 

2K 229 

3  250 

3K 271 

^H 292 

3K 312 

4  333 

4X 354 

4K 375 

t4K 396 

5  417 

5K 437 

\.^H 458 

5K 479 

6  500 


Inches  Decimal 

6K 521 

^H 542 

6K .562 

7     583 

7K 604 

7K 625 

7K 646 

8     667 

8K 687 

8K 708 

8K 729 

9     750 

9K 771 

9K 792 

^Va 812 

10     833 

10>< 854 

lOK 875 

10^ 896 

11     917 

UK 937 

UK 958 

UK 979 

12     1.000 


Every  service  rendered  should  be  remunerative  to  the  warehouse.    To  give  anything  for  nothing 

necessitates  an  overcharge  scxnewhere  else. 


STANDARD  GOLD  STORAGE  GLASSIFIGATION 

Subject  to  Warehouse  Terms  and  Conditions 
Lot  Unit  quantity  rates  only  are  indicated  herein.    Letters  show  classification.    See  Lot  Unit  Segregatioa 


Floor 
Load 


250 


149 
250 
250 


250 
250 

217 


Base    Modifi- 
Class     cati(m 


Ser- 
vice 


Lot  Unit 

quantity 

in  lbs. 


COMMODITY 


Gross 
Weight 


Stor^e 


250 

A 

250 

A 

217 

C 

199 

D 

250 

A 

250 

A 

250 

A 

250 

A 

218 

C 

5-6 
5 


3 
3 
3 
3 


4-5-7 


1 
1 


2 
2 
2 
2 


4-8 


G 
A 
A 


A 
A 


7 
3 

6-8 
6^ 

3^ 


1 
1 
1 


15000 


15000 
12500 
11500 
15000 


15000 


15000 
15000 
12500 


Beverages 

In  bbls.  45  gal.  (piled  2  on  end)  M.  C.  W. . . . 
In  case,  (See  Classification  Table  and  advance 
result  1  class). 

Butter 

In  case 

In  tub over 

In  tub under 

Danish — in  keg 


Incase. 


Candy 


1 
1 
2 


1 
1 


15000 


8500 
15000 
15000 


15000 
15000 

12500 


Cereals 
In  case  or  bag.    See  Classification  Table. 

Cheese 
American: 

Single  and  Twins,  in  box 

Bricks,  in  case 

Young  American,  in  box 

Other  packs,  see  Classification  Table. 
Foreign  and  Fancy: 

(See  Classification  Table  and  advance  result 

2  classes) 

Cream 
In  cans 


600 


50 

50 

120 


E 
G 
H 
E 


A 
A 
C 


Eggs 

In  shell,  in  case  (30  doz.)  computed 

Dried  or  Evaporated,  in  case 

Canned,  in  case 


Fish 
Brined: 
In  bbl.  45  gal.  (piled  2  on  end)  M.  C.  W.. . 

In  bbl.  30  gal.  (piled  3  on  end)  M.  C.  W . . . 
(The  average  gross  weight  of  this  package  is 
350  lbs.) 


Frozen — in  case 


53 


600 
280 


H 

A 
E 


A 

A 


N.  O.  S.    Not  otherwise  specified. 

M.  C  W.   Minimum  computing  wdght   The  weight  given  should  be  used  to  establish  quantity  rating  and  chaiiie. 
Exception:  If  the  actual  weight  exceeds  the  M.  C.  W.,  the  actual  weight  should  govern. 

Every  service  rendered  should  be  remunerative  to  the  warehouse.    To  give  anything  for  nothing 

necessitates  an  overchaiige  scHnewhere  else. 


I   1  IHUPBBI    I         I 


[56] 


American  Warehousemen's  Association-Cold  Storage  Division 


Standard  Gold  Storage  Classification-Continued 

T  r.f  TT„;*         .-.  Subject  to  Warehouse  Terms  and  Conditions 

I.>tUn,tcuanUty  rates  only  ar.  indicated  herein.  Letters  show  classifii.   See  Lot  Unit  Segregation 


Floor 
Load 


Base 
Class 


250 
196 
191 
152 
167 


A 
D 
D 
G 
F 


250 
250 
250 
250 
250 
250 


250 
194 


250 


250 


A 
A 
A 
A 
A 
A 


A 
D 


66 


245 


B 


Modifi-     Ser- 
cation  1    vice 


4-6 


4-6 


1 
1 
1 
1 
1 
1 


1 
1 


1 


Lot  Unit 

quantity 

in  lbs. 


COMMODITY 


15000 

11500 

11500 

8500 

9500 


Gross 
Weight 


15000 
15000 
15000 
15000 
15000 
15000 


Fruit 

Green: 
In  bbl  flour  size  (piled  3  on  end)  M.  C.  W. 
In  apple  box  (Standard  Western)  computed 
r  ^PPje,box  (Standard  Western)  computed 
In  bushel  baskets  (piled  7  ft.)  computed 
Oranges,  Lemons,  Grapefruit,  in  box,comp't'd 

N.  O.  S.  Package  measurement  (piled  7.5  ft.) 
In  case  or  crate 
Cu.  Ft. 
.94 
1.88 
2.82 
3.76 
4.70 
5.64 


250 
50 
25 
60 
85 


Cu.  In. 
1625 
3251 
4876 
6502 


{'A  bushel) 
(1  bushel) 
(I'A  bushels) 
(2  bushels) 
8127    (2>^  bushels) 
9752     (3  bushels) 


M.  C.  W. 
M.  C.  W. 
M.  C.  W. 
M.  C.  W. 
M.  C.  W. 
M.  C.  W. 


15000 
11500 


15000 


15000 


Dried: 

Currants,  Figs,  Peaches,  Prunes,  Raisins 

In  case  or  bag 

Apples — in  case 


35 
69 
104 
138 
172 
207 


4000 


13500 


Preserved: 

In  bbl.  45  gal.  (piled  2  on  end)  M.  C.  W. . . . 
(The  gross  weight  of  this  package  usually 

exceeds  the  M.  C.  W.)  ^ 

In  bbl.  30  gal.  (piled  3  on  end)  M.  C.  W  . . 
(The  gross  weight  of  this  package  usually 
exceeds  the  M.  C.  W.)  ^ 

Horticultural  Commodities 


600 


280 


Ferns  and  leaves  (various  sizes)  in  case 
Up  to  lOcu. ft. computed  (lOcu. ft.) ...'. 
10  to  20  cu.  ft.  computed  (15  cu.  ft.) .... 

T  P^P  ^^'  ^^-  computed  (25  cu.  ft.) .... 

Lily  Bulbs  (Japan)— incase 


114 
170 
284 
120 


N.  O.  S.    Not  otherwise  specified 


Every  service  rendered  should  be  remunerative  to  the  warehouse.    To  give  anything  for  nothing 

necessitates  an  overcharge  somewhere  else.  ^ 


Storage 


A 
D 
D 
G 
F 


A 
A 
A 
A 
A 
A 


A 
D 


B 


y 


Standardization  of  Basis  for  Rates 


[571 


Standard  Gold  Storage  Classification — Continued 

Subject  to  Warehouse  Terms  and  Conditions 
Lot  Unit  quantity  rates  only  are  indicated  herein.  Letters  show  classification.  See  Lot  Unit  Segregatioo 


N.  O.  S.    Not  otherwise  specified. 

M.  C.  W.    Minimum  computing  weight.    The  weight  given  should  be  used  to  establish  quantity  rating  and  charge. 
Exception:    If  the  actual  weight  exceeds  the  M.  C.  W.,  the  actual  weight  should  govern. 


Every  service  rendered  should  be  remunerative  to  the  warehouse.    To  give  anything  for  nothing 

necessitates  an  overcharge  scxnewhere  else. 


Floor 
Load 

Base 
Class 

Modifi- 
cation 

Ser- 
vice 

Lot  Unit 

quantity 

in  lbs. 

COMMODITY 

Gross 
Weight 

Storage 

Lard 

250 
212 

A 
C 

C 
G 

A 
A 
A 

D 
C 

3 
3 

3 
3 
3 

3 
3 

1 
1 

2 
2 

2 
2 
2 

2 
2 

15000 
12500 

12500 
8500 

15000 
15000 
15000 

11500 
12500 

In  tierce,  45  gal.  (piled  2  on  end)  M.  C.  W 

In  tub 

600 
65 

A 
C 

221 

Meat 
(Freezer) : 
Beef — in  carcass 

G 

149 

Mutton  and  Lamb — in  carcass 

L 

250 
250 
250 

Miscellaneous:                                €fc 
In  bbl.  sugar  size  (piled  3  on  end)  M.  C.  W. 
In  bbl.  flour  size,  (piled  3  on  end)  M.  C.  W. 
In  case,  bundle,  crate 

.......... 

350 
250 

E 

E 
E 

189 
220 

Exceptions  Noted: 

Pork  Loins — in  case 

Sausages — in  case 

58 
60 

H 
G 

250 

A 

3-6 

2 

15000 

Brined: 

In  tierce,  45  gal.  (piled  2  on  end)  M.  C.  W. 

600 

E 

250 

A 

3-6 

2 

15000 

In  bbl.  30  gal.  (piled  3  on  end)  M.  C.  W. . . 
(The  average  gross  weight  of  this  package  is 
350  lbs.) 

280 

E 

250 
250 
250 

A 
A 

A 

A 

6 

1 
1 
1 

1 

15000 
15000 
15000 

15000 

(Cooler): 
Cured: 

In  bbl.  sugar  size  (piled  3  on  end)  M.  C.  W. 
In  bbl.  flour  size  (piled  3  on  end)  M.  C.  W. 
In  case,  bundle,  crate 

350 
250 

A 
A 
A 

250 

Brined: 

In  tierce,  45  gal.  (piled  2  on  end)  M.  C.  W. 

600 

A 

250 

A 

6 

1 

15000 

• 

In  bbl.  30  gal.  (pUed  3  on  end)  M.  C.  W.  . . 
(The  average  gross  weight  of  this  package  is 
350  lbs.) 

Milk  (condensed) 

280 

A 

250 

A 
A 

6 

1 
1 

15000 
15000 

In  bbl.  50  gal.  (piled  2  on  end) 

675 

A 

250 

Incase 

A 

f 


American  Warehousemen's  Association-Cold  Stora» 


e  Division 


Standard  Cold  Storage  Qassification-Continued 

I^t  Unit  quantity  rates  only  J^^jSf.iL7?'*°^.  '^'^  ^  Conditions 

tes  only  are  mdacatedherem.   Utters  show  Classification.  See  Lot  Unit  Segi^gati^ 


Floor 
Load 


Base 
Class 


250 
250 
190 
138 
116 
125 


219 
250 
236 
172 


250 
250 


Modifi- 1  ser-  I  ^^  Unit 
cation  i  vice  Quantity 
in  lbs. 


A 
A 
D 
H 
K 
J 


C 
A 
B 
E 


A 
A 


250 
250 
250 


232 
168 


250 
219 
191 
152 


4-5 
4-5 
4-5 
4-5 


6 
6 


1 
1 
1 
1 
1 
1 


1 
1 
1 
1 


15000 

15000 

11500 

7500 

6500 

7000 


12500 
15000 
13500 
10000 


A 
A 
A 


B 
F 


A 
C 
D 
G 


1 
1 


3 
3 
3 


3 
3 


2 
2 
2 


2 
2 


15000 
15000 


COMMODITY 


In  sheU:        ^"" 

^L'^n^"^"""''''"'^-'')^- C  w""- 

Filberts—in  bag      

Peanuts— in  bag       

Walnuts— in  bag. . '.*  ..'..'.'.'.* ." 

SheUed: 
Almonds — in  bag. 

Peanuts— in  bag .....'. 

Pignolia— in  case 

Walnuts— in  case 


Oil 


15000 
15000 
15000 


1 
1 
1 
1 


13500 
9500 


15000 

12500 

11500 

8500 


Inbbl. 45 gal.  (piIed2onend)  M.  C.  W 

fxi^  ^^^'  ^  ^^-  ^P^^^  3  on  end)  M.  C.  W 
^m^T^ ^^  "^^'^^ ^^ ^« P^dcag^is 

Poultry 

f  n  kkI'  I"^^  ?"^  ^P^^  3  on  end)  M.  C  W 
2^1«^"^^(Piied3onend)'MLC  w:*.:/ 


In  case. 


Exceptions  Noted; 
Broilers — in  case 
Guinea  Hens— crate 


Green:  Vegetables 

}n  9  K  •  ^uT  size  (piled  3  on  end)  M.  C  W 
J'^^bushe  bag(pUed7ft.)  computed* 

In  1  bushel  baskets  (piled  7  ft.)  Simputed: ! 

N.  O.  S.— In  case  or  crate.  See  Fruit. 


Gross 

Weight 


350 
250 
110 
110 
130 
100 


250 

100 

122 

65/100 


600 
280 


350 
250 


250 

120 

GO 

60 


N.  O.  S.    Not  otherwise  specified. 


"•"■™'-*-r25s"rs-=r«:--'"=^=:r 


Storage 


A 

A 
D 
H 
K 
J 


D 
B 
C 
F 


A 
A 


E 
£ 
E 


F 
K 


A 
C 
D 
G 


Standardization  of  Basis  for  Rates 


[59] 


COLD  STORAGE 

STANDARD  HANDLING  CLASSIFICATION  FOR  PURPOSE  OF  UNIFORM  ACCOUNTING 

(Number  of  deliveries  to  be  accoimted  with  the  quantity) 

To  be  Aoooopted  ia 
GroBB  Wei^iC 

Beverages In  cases  and  crates Pkgs.  and  Pounds 

bbls.  (45  jpad.) Pkgs.  <Mily 

Butter In  tubs,  cases  and  crates Pkgs.  and  Pounds 

kegs Pkgs.  and  Pounds 

misc.  packages Pkgs.  and  Pounds 

Candy In  cases Pkgs.  and  Pounds 

Cereals In  cases Pkgs.  and  Pounds 

bags Pkgs.  and  Pounds 

Cheese In  cheese  boxes Pkgs.  and  Pounds 

cases  and  crates Pkgs.  and  Pounds 

bbls.  sugar  size Pkgs.  and  Pounds 

misc.  packages Pkgs.  and  Pounds 

Cream In  cans  (loose) Pkgs.  and  Pounds 

Eggs— In  shell In  cases  (30  doz.  each) Pkgs.  only 

Eggs— Canned cases  and  crates Pkgs.  and  Pounds 

loose  cans Pkgs.  and  Pounds 

Fish— Smoked  or  dried In  cases,  crates  and  bdles Pkgs.  and  IVxmds 

wet  cooperage With  Meats  (Provisions) 

Fish— Frozen cases Pkgs.  and  Pounds 

Fistt— Frozen  (dry  cooperage) . .     bbls.  (sugar  size) Pkgs.  and  Pounds 

Fruit  and  Vegetables In  apple  box  (Standard  Western) Pkgs.  only 

fi  apple  box  (Standard  Western) Pkgs.  only 

bbls Pkgs.  only 

1  bushel  baskets Pk^  only 

14  qt  baskets Pkgs.  only 

1  bushel  boxes  (open) Pkgs.  only 

kegs Pkgs.  only 

bags,  2  bushel Pkgs.  only 

bags,  1  bushel Pkgs.  only 

_  _  ^  ^  Oranges,  lemons,  grapefruit — boxes Pkgs.  only 

N.  O.  S.: — case  or  crate: 

Pkgs.  less  than  .94  cu.  ft  (>^  bu.) Pkgs.  only 

Pkgs.    .95  to  1.88  cu.  ft.  (1  bu) Pkgs.  only 

Pkgs.  1.89  to  2.82  cu.  ft.  (1 K  bu.) Pkgs.  only 

Pkgs.  2.83  to  3.76  cu.  ft.  (2  bu.) Pkgs.  only 

Pkgs.  3.77  to  4.70  cu.  ft.  (2^  bu.) Pkgs.  only 

Pkgs.  4.71  to  5.64  cu.  ft.  (3  bu.) Pkgs.  only 

Fruit— (Dried) In  cases Pkgs.  and  Pounds 

bbls.  sugar  size Pkgs.  and  Pounds 

bbls.  flour  size Pkgs.  and  Pounds 

bags Pkgs.  and  Pounds 

Fruit— (dried  apples) cases Pkgs.  and  Pounds 

Lard 


In  tubs,  cases  and  crates Pkgs.  and  Pounds 

tierces With  Meats  (Provisions) 


Every  service  rendered  should  be  remunerative  to  the  wardiouse.    To  give  anything  for  nothing 

necessitates  an  overcharge  somewhere  dse. 


160] 


American  Warehousemen's  Association — Cold  Storage  Division 


Meat— Beef. . : . .:.  .......  /. 

Meat — ^Lamb  and  Mutton. . 
Meat— Misedlaneous 


To  be  Accounted  in 
Gross  Weight 

In  carcass. . ....   ...... Pes.  and  Poimds 

carcass . .  :. Pes.  and  Povmds 

carcass Pes.  and  Poimds 

bbl.  (sugar  size) , .  .Pkgs.  and  Pounds 

bbl.  flour  size Pkgs.  and  Poimds 

cases Pkgs.  and  Pounds 

Meat— Dry  salt cases  (about  600  lbs.  gross) Pkgs.  and  Pounds 

Meat— Cuts. Loose Pes.  and  Pounds 

Meat— Provisions .In  tierces  (45  gal.) Pkgs.  only 

bbls.  (30  gal.) Pkgs.  only 

K  bbls.  (15  gal.)      Pkgs.  only 

K  bbls.  {7j4  gal.) Pkgs.  only 


Milk — Condensed 


Nuts— Shelled 


Nuts — Unshelled 


Oil 

Poultry 


Syrups 


In  bbls.  (50  gal.) Pkgs.  only 

cases Pkgs.  and  Poimds 

In  cases Pkgs.  and  Pounds 

bags Pkgs.  and  Pounds 

.  In  eases Pkgs.  and  Poimds 

bbls.  sugar  size Pkgs.  and  Pounds 

bbls.  flour  size Pkgs.  and  Pounds 

bags Pkgs.  and  Poimds 

.  In  bbls With  Meats  (Provisions) 

.  In  cases  and  crates Pkgs.  and  Pounds 

bbls.  sugar  size Pkgs.  and  Pounds 

bbls.  flour  size Pkgs.  and  Pounds 

misc.  packages Pkgs.  and  Pounds 

.In  bbls.  (45  gal.) .With  Beverages 


HANDLING 


AND 


UNIFORM  COST  ACCOUNTING 


REPORTED 


BY  THE 


SUB-COMMITTEE 


OF  THE 


CENTRAL  BUREAU  COMMITTEE 
COLD  STORAGE  DIVISION 
O.  C.  Mackay 

G.  H.  KiTTREDGE 

J.  R.  Shoemaker 


Prepared  by  Ralph  C.  Stokell 
Boston  Terminal  Refrigerating  Company 

Boston,  Mass. 


Every  sairice  rendered  should  be  remunoative  to  the  warehouse.    To  give  anything  for  nothing 

necesatates  an  overcharge  somewhere  else. 


162) 


American  Warehousemen's  Association-Cold  Storage  Division 


Standardization  of  Basis  for  Rates 


163J 


HANDLING 

sufficient  to  Imow  the  actual  prodSfaC  c^  Z^  ^°°*  "I  ^  "^^  °'  **  warehouse.  It  is  not 
hs  selling  pri«s  on  productiv^  ITSt^rS  01^^^^'  T^  "^*^  inteUigently.  bases 
through  its  cost  accounting  has  cWlv  Zmf^^hl^^  ^      \.   ^  ^  «*°^  merchandise  section 

°nrdetr;r;^r^^^^^^^«^°^^^^ 

stn>nglyr^rrndfu.eX^onTS^'',S>r:?&^^ '^  nece^  and  your  comn^ttee 
insure  r^ults  that  wiU  be  ofZ  gnZStpS^^Z^^fT^  f**"  "P°^-  ™« '^U 
on  a  basis  that  wiU  n«ke  POssibte^SS TiKl  ,2^"S      '^^""^'"^  as  they  wiU  be 

hanc^.'hi1^at'u:re  ^^^^  f^T  "^^  "^  "^^  ^^  -"^-^  m  the  past  to  cx,ver 
barely  covered  and  the  So,^  is  aSv  k  "^^  f*^  "^  ^°^-  *«  Pnrfurtive  lalTk 
house  is  making  money,  th^b^^wer tSt  ^TnX'  "^"^  ^  *"'^  °^«''^«'-  "  ^^^^ 
expenses.  The  slogan  of  the  cold  s^f  ^,^*^„.^^.^^«'»<«°8  ^n  undue  porUon  of  the 
-^e.t.ve  to  the  warehouse.    -T^^^^T^^  ^^^^^^^^^ 

whereas  a  tariff  charging  for  each  sen^e^^tel^^^^  ^^T  ^^^^^ies  in  our  charges, 

dependent  on  costs.    Then  too,  it  ^^' m^eS  ^e^^^^^^ 

that  we  can  apply  the  Uniform  Cost  Accounti^  Sv^^^l^^     ^^'"^  ^"^  '^^^^  '"^^^n^e.  so 
service.  ^ccounimg  bystem  and  balance  income  against  expenses  for  each 

Let  us  then  find  our  handling  costs  and  do  so  on  a  imifr-^  Ko  •      x* 
^bor  alone  mean  Httle  to  the  warehoi^  ^^T.^    ^^'  T^""^  ^^^  ^^  P'^^^i^e 
houseman  be  a  real  merchant,  who  sdenSv^S  ifj^  ^^^  ?^  ^'  ^'^'^'    Let  each  ware- 
overhead.    Guess  work  has  ^o  pla^i^  m^^S^'l^ P"?!.^^ ^^^  ^^  fi^t  cost  and  his 
grow,  or  who  would  even  survive^m^t  W  STo^  b^^^  ""^  "^^  ^"^^  ^^^^^  "^  who  would 


UNIFORM  COST  ACCOUNTING 

In  order  that  a  warehouseman  may  make  equitable  rates,  a  system  of  accounts  is  necessary  to  form 
the  foundation  upon  which  they  are  built  and  furnish  the  necessary  statistical  records.  Such  a  system 
used  by  the  Warehouses  must  be  uniform  if  the  records  obtained  are  to  be  of  value  in  setting  up  standards. 

An  analysis  of  the  business  of  the  Standard  Cold  Storage  Warehouse,  develops  that  there  are  two 
main  classes  of  service  furnished,  around  which  the  system  here  outlined  is  built. 

The  primary  object  of  the  Standard  Warehouse  is  the  storage  of  commodities  and  secondly  the 
handling  of  them.  The  first  has  to  do  with  caring  for  goods  while  at  rest,  which  is  a  question  of  space 
occupied  and  refrigeration  necessary  to  maintain  certain  required  temperatures.  The  second  with  the 
movement  of  the  goods,  such  as  receiving  and  delivering  from  sill  to  sill,  loading  and  unloading  of  cars 
and  special  services. 

Proper  division  of  the  Investment,  Revenue  and  Expenses  must  be  made  and  the  divisions  must  be 
a  part  of  the  general  system  and  on  a  uniform  plan  to  permit  of  intelligent  operation  and  Cost  finding. 
Such  a  uniform  system  will  include — 


Eveiy  aervice  rendered  should  be  remunerative  to  the  warehouse.    Tn«^      ^u-      J 

necessitates  an  overcC  3^^  J° '""  "^^^  '"  "^^ 


Every  service  rendered  should  be  remunerative  to  the  warehouse.    To  give  anything  for  nothing 

necessitates  an  overcharge  somewhere  else. 


[64] 


American  Warehousemen's  Association-Cold  Storage  Division 


Standardization  of  Basis  for  Rates 


[651 


CHART  I— Classification  of  Investment 


I     t 


*  ft     ! 


REAL  ESTATE 


BUILDING 


EQUIPMENT 


Warehouse 
(Storage) 


Power  House- 


Car  Service 


Handling 


I  Administrative 


Warehouse  (Storage) 
Car  Service 
Power  House 


Warehouse  (Storage) 
Power  House 


Insulation 

Brine  Piping 

Sprinklers 

Misc.  Storage  Fixtures 


Boiler  Room 
Engine  Room 
Machine  Repair  Shop 
Tracks  and  Platforms 


Tracks  and  Platforms 
Car  Service  Equipment 


Elevators 
Warehouse  Wiring 
Trucks,  Scales,  Tools,  etc. 
Beef  Rails 


Office  Equipment 


CHART  II — Classification  of  Revenue. 


A.       Storage  of  Commodities 
Divided  into 


B.        Handling  of  Commodities 


Special  and  Extra 
Services 


D.       Car  Service- 


G.       Miscellaneous  Revenue 


FREEZER 

Temp.  28**  and  below 

COOLER 

Temp,  above  28° 


Receiving  &  Delivering 
from  sill  to  sill 


Includes  all  services  not  provided  for 
in  the  regular  handling  and  car  ser- 
vices such  as  weighing,  shipping,  in- 
spection, sampling  and  the  like  for 
which  a  separate  charge  is  made. 


Loading  and  Unloading  Cars. 


Non  operating  income 
Interest  and  Discoimt  Rec'd. 
Interest  on  investment 


Every  service  rendered  should  be  remunerative  to  the  warehouse. 


«^«.o  *  *  .  ^°  P^^  anything  for  nothing 

necessitates  an  overcharge  somewhere  else.  """""g 


Every  service  rendered  should  be  remunerative  to  the  warehouse.    To  give  anything  for  nothing 

necessitates  an  overcharge  somewhere  else. 


[66] 


American  Warehousemen's  Association— Cold  Storage  Division 


CHART  III— Classification  of  Expenses. 


I 


G. 

Expenses  con- 
nected with 
misc.  revenue 


F. 

Administrative 
Expense 


E. 


Power  House 
Expense 


STORAGE 


HANDLING 

(Corresponding  to 
B.  &  C.  under  Revenue) 


Every  service  rendered  should  be  remunerative  to  the  warehouse     To  give  anything  for  nothing 

necessitates  an  overcharge  somewhere  else. 


Standardization  of  Basis  for  Rates 


(67) 


Detail  Expense — A — Storage 

1.  %  Interest  on  investment  in  land,  storage  building  and  storage  equipment  (in  lieu  of  rent). 

2.  3%  Depreciation  and  obsolescence  on  storage  building. 

5%  Depreciation  on  warehouse  brine  piping,  insulation,  sprinklers  and  miscellaneous  storage 
fixtures. 

3.  Fire  Insurance  on  storage  building  and  storage  equipment. 

4.  Taxes  on  land,  storage  building  and  storage  equipment. 

5.  Repairs  on  storage  building  and  storage  equipment. 

6.  Watchman  and  watch  supervision. 

7.  Advertising. 

8.  35%  of  administrative  expense. 

9.  %  Interest  on  working  capital  required  for  Storage. 

10.  Miscellaneous  supplies  and  expense. 

11.  Refrigeration. 

Explanatory  Notes  Expense — A — Storage 

1-4.    Investment 

After  the  investment  figures  have  been  determined  no  difficulty  should  be  found  in  caring  for  these 
accoimts. 

5.  Repairs 

This  means  ordinary  repairs.  Additions  and  improvements  are  a  charge  to  capital  accounts  while 
renewals  and  replacements  should  be  charged  against  the  depreciation  reserve  accounts. 

6.  Watchman 

As  this  expense  is  necessary  to  protect  goods  while  in  Storage  and  tends  to  reduce  the  rate  for  fire 
insurance,  it  should  be  charged  against  storage. 

7.  Advertising 

Advertising  for  Storage  should  be  charged  here.  Other  advertising  such  as  for  help  should  be  charged 
as  a  labor  expense. 

8.  Administrative  Expense 

Share  of  Administrative  Expense  will  be  charged  here,  on  a  percentage  basis.  After  an  analysis  of 
the  expenses  making  up  this  group  in  many  warehouses  35%  was  decided  upon  as  most  nearly  representing 
the  correct  proportion  chargeable  to  Storage.    See  Note — Expense — F — Administrative. 

9.  Interest  on  Working  Capital 

In  order  to  carry  the  Accounts  Receivable  of  this  department,  a  certain  amount  of  working  capital 
is  required;  this  is  estimated  to  average  two  months*  billing. 

11.    Refrigeration 

The  proper  share  of  the  Power  House  expense  for  furnishing  and  maintaining  the  necessary  Storage 
temperatures,  will  be  charged  here.    See  Note — Expense — E — Power  House. 


Every  service  rendered  should  be  remunerative  to  the  warehouse.    To  give  anything  for  nothing 

necessitates  an  overcharge  somewhere  else. 


[68] 


American  Warehousemen's  Association-Cold  Storage  Division 


Standardization  of  Basis  for  Rates 


[691 


Detail  Expense— B— Handling 


i 


1. 
2. 


3. 
4. 


6. 
7. 
8. 
9. 


r  t 


Productive  Labor. 

Non-Productive  Labor,  including: 

Moving  Merchandise 

Holiday  Time  and  Idle  Time 

Janitor  and  Cleaning 

Undistributable  Productive  Labor. 
Liability  Insurance. 

tools,  etc.  ^"  '"'"■''*  °" '"''''""'"' '"  "^^""^  ^"'P'"^"'-  '"'='«'^'"«  «'«^«'°^.  wiring,  trucks,  scales, 
5.    Fire  Insurance  on  Item  No.  4. 
Taxes  on  Item  No,  4. 
5%  Depreciation  on  Item  No.  4. 
Repairs  to  Handling  equipment. 
Power  and  Light. 

10.  Claims. 

11.  %  Interest  on  working  capital  required  for  handling. 

12.  Miscellaneous  supplies  and  expense  connected  with  labor. 

13.  60%  of  Administrative  Expense. 

Explanatory  Notes  Expense— B— Handling 

1.  Productive  Labor 

for  wW^"a  Slr:^:df  7^^X:l, !;,  ^r  ?.'  '=''^'=''^"'  "•>"''  ""^^"^"^  «"«^^«^  «  ->  operation 
Pay  Roli:  °^  "^  '*"'''"«  *''*'  ^'°™'^  °f  Productive  Labor  is  explained  under 

2.  Non-Productive  Labor 

9.    Power  and  Light 

10.  Claims 

Loss  and  Damage  claims  caused  by  negligence  in  handling  operations  should  be  charged  here 

11.  Interest  on  Working  Capital 

See  note  under  Expense— A— Storage  Item  9. 


13.    Administrative  Expense 

The  share  of  the  item  chargeable  to  Car  Service  will  be  according  to  the  percentage  that  the  Car 
Service  billing  bears  to  the  total  billings  for  divisions  B,  C  and  D— Classification  of  Revenue  Chart  II  — 
See  Note  Expense — F — Administrative. 

Pay  Roll 

The  pay  roll  referred  to  here  is  for  the  men  engaged  in  the  handling  op)erations  and  does  not  include 
the  power  plant  or  office  departments.  For  the  purpose  of  better  supervision  these  men  may  be  divided 
into  groups  such  as  for  handling,  car  service,  etc.  In  any  event,  in  order  that  we  may  find  the  various 
items  of  Labor,  (Productive  or  Non-Productive)  and  properly  separate  the  pay  roll,  it  is  necessary  to  have 
a  careful  record  of  the  time  of  each  man,  or  group  of  men,  on  each  job  or  operation. 

Determination  of  Overhead  Percentage 

This  may  be  found  by  dividing  the  total  of  Items  2  to  13  inclusive,  by  Item  1. 


f 


Every  service  rendered  should  be  remuneraUve  to  the  warehouse.    To  give  anything  for  nothing 

necessitates  an  overcharge  somewhere  else. 


Every  service  rendered  should  be  remunerative  to  the  warehouse.    To  give  anything  for  nothing 

necessitates  an  overcharge  somewhere  else. 


I 


[701 


American  Warehousemen's  Association— Cold  Storage  Division 


Standardization  of  Basis  for  Rates 


I71J 


\\ 


Detail  Expense — D — Gar  Service 

1.  Productive  Labor. 

2.  Non-Productive  Labor  including  Waiting  Time. 

3.  Liability  Insurance. 

4.  %  Interest  on  Investment  in  land,  tracks  and  platforms. 

5.  5%  Depreciation  on  tracks  and  platforms. 

6.  Fire  Insurance  on  platforms. 

7.  Taxes  on  Item  No.  4. 

8.  Repairs  to  tracks  and  platforms. 

9.  Miscellaneous  supplies  and  expense. 

10.  %  Interest  on  working  capital  required  for  Car  Service, 
n.  A  Share  of  Administrative  Expense. 


Explanatory  Notes  Expense — D — Car  Service 

1.  Productive  Labor 

Actual  Labor  loading  and  unloading  cars. 

2.  Non-Productive  Labor 

Experience  has  shown  that  there  is  some  waiting  time  in  Car  Service  operations:  this  should  be 
accotmted  for  here  where  possible. 

10.    Interest  on  Working  Capital 
See  notes  under  Expense — ^A — Storage  Item  9. 

n.    Administrative 
See  note  under  Expense — B — Handling  Item  13. 


Detail  Expense — E — Power  House 

1.  %  Interest  on  Investment  in  land,  building  and  equipment. 

2.  3%  Depreciation  and  obsolescence  on  value  of  building. 

10%  Depreciation  and  obsolescence  on  value  of  equipment.     (24  hour  operation). 

3.  Fire  Insurance  on  building  and  equipment. 

4.  Liability  Insurance. 

5.  Taxes  on  land,  building  and  equipment. 

6.  Repairs  to  building  and  equipment. 

7.  Labor. 

8.  Steam,  water  for  boilers,  ashes. 

9.  Water.    (Miscellaneous  use). 
10.  Ammonia  and  Brine. 

IL  OU  and  Waste. 

12.  Miscellaneous  supplies  and  expense. 

13.  5%  of  Administrative  Expense. 


Explanatory  Notes  Expense — E — Power  House 

1-12.     Comment  on  these  expenses  is  unnecessary  as  the  rules  laid  down  for  similar  accounts  in  pre- 
vious divisions  will  govern. 

13.    Administrative  Expense 

The  percentage  here  of  5%  was  determined  to  be  chargeable  to  Power  House  after  a  careful  analysis 
which  shows  that  a  very  small  part  of  the  Administrative  group  of  expenses  affect  the  Power  House.  See 
Note  under  Expense — F — Administrative. 

Note — A  study  of  the  Power  House  group  of  expenses  should  be  made  under  the  supervision  of  compe- 
tent engineers  to  determine  the  proportion  of  expense  chargeable  to  storage,  handling  and  other 
services  rendered. 


Every  service  rendered  should  be  remunerative  to  the  warehouse.    To  give  anything  for  nothing 

necessitates  an  overcharge  somewhere  else. 


Every  service  rendered  should  be  remunerative  to  the  warehouse.    To  give  anything  for  nothing 

necessitates  an  overcharge  somewhere  else. 


;*f 


im^y 


[72] 


American  Warehousemen's  Association — Cold  Storage  Division 


Standardization  of  Basis  for  Rates 


[731 


Detail  Expense — F — Administrative 


1.  Rent  of  Office  Space. 

2.  %  Interest  on  Investment  in  Office  Ekjxiipment. 

3.  10%  Depreciation  and  obsolescence  on  Office  Equipment. 

4.  Fire  Insurance  on  Office  Equipment. 

5.  Office  Heat  and  Light. 

6.  Salaries:  Executive,  Office  and  Departmental  Heads  except  Power  House. 

7.  Liability  Insuiance. 

8.  Telephone  and  Telegraph. 

9.  Dues,  subscriptions,  donations  and  charity. 

10.  Legal  and  technical  advice  (general). 

11.  Taxes:  Excise  or  business  franchise  tax. 

12.  Miscellaneous  supplies  and  expense  (office). 

13.  Miscellaneous  supplies  and  expense  (administrative). 


Explanatory  Notes  Expense — F — Administrative 

12-13.    Miscellaneous  Supplies,  Etc. 

The  purpose  of  keeping  these  accoimts  separate  is,  that  the  expense  pertaining  directly  to  the  running 
of  the  office  may  be  found. 

Note. 

Administrative  Expenses  are  ones  which  enter  into  every  activity  of  the  business,  of  maintaining 
and  operating  the  Cold  Storage  Warehouse  as  a  general  supervision  and  administrative  charge.  They 
are  accounts  which  cannot  be  directly  charged  to  a  particular  department  or  operation  as  a  whole  but 
must  be  prorated  against  each  department  on  a  percentage  basis. 

After  study  and  analysis  of  the  Administrative  Expense  Group  in  several  Cold  Storage  Warehouses 
the  following  per  cents  were  found  to  be  nearly  constant.  Storage  "A"  35%,  Handling  "B"  (including 
"C"  and  "D")  60%  and  Power  House  "E"  5%. 


Cost  Finding  For 
Warehousemen 


THE  American  Warehousemen's  Association 
has  already  published  lessons  prepared  by 
Mr.  C.  B.  Carruth,  Actuary  of  Massachu- 
setts Storage  Warehousemen's  Association  and  Mr. 
H.  I.  Jacobson,  Manager,  Port  of  N.  Y.  Warehouse- 
men's Bureau  of  Information,  Inc. 

These  lessons  are  entitled  "Cost  Finding  for 
Warehousemen"  and  although  prepared  for  the 
General  Storage  Section,  may  be,  with  equal  benefit, 
applied  to  the  problems  in  the  Cold  Storage  Section 
and  therefore  further  explanation  here  seems  unne- 
cessary. 


^      t! 


!!- 


Every  service  rendered  should  be  remunerative  to  the  warehouse.    To  give  anything  for  nothing 

necessitates  an  overcharge  somewhere  else. 


Evoy  aervioe  rendered  should  be  remunerative  to  the  warehouse.    To  give  anything  for  nothii^ 

necessitates  an  overcharge  somewhere  else. 


MBLL'JiailiB 


IMIW— I 


^     4 


9=S 


II 


11       i'li 


C74I 


American  Warehousemen's  Association— Cold  Storage  Division 


INDEX 


Page 

Accoimting,  Uniform $3 

Acknowledgments 6 

Administrative  Expense 72 

(Uniform  Accounting) 

Analysis,  Summary  Storage 46 

Car  Service  Expense 70 

(Uniform  Accounting) 

Central  Bureau  Committee  Cold  Storage 

Division 5 

Classification 

—Floor  Load  Table 50 

—Report  by  Sub-Committee 47-60 

— Short  Method 52,  53 

—Standard,  basis  of '43 

—Standard  Cold  Storage 55-58 

— Standard  Handling 59,  60 

Cooler  Service 

—Modification  for  freezer  service 34 

— Storage  Expense 32,  33 

Cost  Accounting,  Uniform 63 

Cost  Finding  for  Warehousemen 73 

Cost  of 

—Warehouse,  Initial 30,  31 

—Power  House,  Initial '37 

Expense 

—Apportionment  (Power  House) 42 

—Administrative  (Uniform  Accounting)  72 
— Car  Service  (Uniform  Accoimting) ...  70 
—Classification  of  (Uniform  Account- 
ing)    66 

— Cooler  Service 32  33 

—Handling  (Uniform  Accounting) 68,  69 

—Modification  for  Freezer  Service 34 

— Power  House 33 

—Power  House  (Uniform  Accounting) . .  71 

—Refrigeration  (Storage) 42 

—Storage  (Uniform  Accounting) 67 

Floor  Load  Classification  Table 50 

—How  to  Apply 49 


Page 

Freezer  Service,  Modification  for 34 

Glossary 10 

Handling 62 

—Apportionment  (Power  House) 41,  42 

—Classification,  Standard 59,  60 

—Expense 68,  69 

(Uniform  Accounting) 

Handling  and  Uniform  Cost  Accoimting 

—Report  by  Sub-Committee 61-72 

Harpham,  Barnes,  Stevenson  &  Coe,  Inc. 

—Communication  from 7 

Inches  Reduced  to  Decimal  fractions  of  a 

foot.  Table  of 54 

Increase  and  Decrease  from  Standard, 

Table  showing  percentages  of 52 

Insulation 27-29 

Investment  and  Fixed  Charges 

—Report  by  Sub-Committee 13-34 

Investment 

—Apportionment  (Power  House) 41 

— Classification  of 54 

(Uniform  Accounting) 

Mason,  W.  B.,  Chairman 

— Letter  of  Submittal 9 

Mimmum  Computing  Weight 54 

Modification  and  I  nf ormation,  Standard . .  52 

Pay  Roll  (Power  House) 40 

Plans 

— Power  House 35 

— Warehouse  Building 15-23 

Power  House 

— Estimated  Expense 

—Expense  and    Necessary    Refrigera- 
tion Income 43 

— Expense  (Uniform  Accounting) 71 

— Initial  Cost  of 37 

—Plan 35 

— Refrigeration  Analysis 43 


C-- 


Standardization  of  Basis  for  Rates 


[751 


INDEX— Continued 


Refrigeration  ^ 

—Analysis  (Power  House) 43 

—Report  by  Sub-Committee 35-45 

—Required  for  Standard  Warehouse ...  40 

Revenue,  Classification  of 65 

(Uniform  Accounting) 

Short  Method  Classification  Table 53 

Specification,  Warehouse 25,  26 

Standard 

— Basis  of  Classification 48 

—Cold  Storage  Classification 55-58 

— Handling  Classification 59,  60 

—Modification  and  Information 52 

—Warehouse  Terms  and  Conditions ...  11,  12 

Steam 

— Consumption 39 

—Cost  of 39 

Storage 

— ^Analysis,  Summary 46 

—Apportionment  (Power  House) 41,  42 


Storage— Continued 

—Expense,  Cooler  Service 32.  33 

—Expense,   Modification  for  Freezer 

Service 34 

-Expense,  Refiigeration 42 

—Expense  (Uniform  Accounting) 67 

Summary  Storage  Analysis ^ 

Terms  and  Conditions 

Standard  Warehouse 11,  12 

Uniform  Cost  Accounting ® 

Uniform  Cost  Accounting 

—Report  by  Sub-Committee 61-73 

Union  Insulating  Company 

— Letter  from 27,  28 

Warehouse,  Standard 

—Building  plans 15-23 

— Initial  Cost  of 30,  31 

— Specifications 25,  26 

—Terms  and  Conditions 11,  12 

Weight,  Minimum  Computing 54 


Every  service  rendered  should  be  remunenUve  to  the  warehouM.    To  give  anything  for  MQAi^ 

neoetsitate*  an  overcharge  Kmewhere  ebe. 


Every  service  rendered  should  be  remuneraUve  to  the  warehouse.    To  give  anything  for  nothing 

necessitates  an  overcharge  sanewhere  else. 


^ 


IK 


;"?iRr^ 


^.^ 


V 


> 


MOTIF 


unr^ 


H  £  R  E  are  two  kinds  of  persons  in 
the  world:  those  who  think  first  of 
difficulties  and  those  who  think  first 
of  the  importance  of  accomplishment  in  spite 
of  difficulties. 

If  a  thing  ought  to  be  done,  the  presence 
of  severe  obstacles  to  its  doing  is  only  a  further 
reason  for  bringing  it  to  pass.  Yet  the  trait  of 
instantly  showing  why  a  thing  cannot  be  done 
is  keeping  down  more  young  men,  and  older, 
too.  in  business  than  any  other  factor  in  their 
lives. 

Anybody. can  point  out  difficulties;  it  calls 
for  brains  and  courage  to  look  beyond  difficulties 
to  the  end.  If  you  want  to  stay  just  where  you 
are  in  the  procesMon,  or  fall  steadily  behind, 
give  obstacles  a  first  place  in  your  Ufe.  If  you 
want  to  move  out  from  the  crowd  and  count 
for  something  more  than  'average'  let  every 
obstacle  he  welcomed  as  a  fresh  incentive  to 
action." 


APR  3  «as 


I 


FFB  S    1931 


COLUMBIA  UMVEMSnv 


0041449614 


NEH 


I 


910398 


^j/l  o:ne^ 


II 
I 


JOL  1 .«?  /y/:, 


•'ir  tr  < 


^*1^' 


END  OF 
TITLE 


